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NASA Financial Management Manual
FMM 9220 September 2002
Table of Contents
FMM 9220 GENERAL LEDGER ACCOUNTING....................................................................2
9221-1 PURPOSE........................................................................................................................................ 2
9221-2 SCOPE............................................................................................................................................. 2
9221-3 LEDGERS TO BE MAINTAINED................................................................................................. 2
9221-4 GENERAL LEDGER...................................................................................................................... 2
9221-5 SUBSIDIARY LEDGERS............................................................................................................... 2
9221-6 ACCOUNT STRUCTURE.............................................................................................................. 4
9221-7 CHART OF ACCOUNTS................................................................................................................ 4
9221-8 PRO FORMA ENTRIES (BY TRANSACTION CODE) ............................................................15
9221-9 GENERAL LEDGER T-ACCOUNTS (BY ACCOUNT NUMBER).........................................83
9221-10 PARTNER CODES...................................................................................................................440
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FMM 9220 GENERAL LEDGER ACCOUNTING
9221-1 PURPOSE
This chapter defines the general ledger control accounts to be used by NASA's Central Office and Centers and illustrates the pro-forma entries for typical transactions.
9221-2 SCOPE
The provisions of this chapter apply to all transactions affecting NASA's assets, liabilities, investment, revenues, and costs.
9221-3 LEDGERS TO BE MAINTAINED
A ledger is defined as a group of accounts. The two classes of ledgers are general ledgers which contain control accounts and subsidiary ledgers which contain detail supporting accounts.
9221-4 GENERAL LEDGER
The general ledger is a uniform system of accounts in which all transactions are summarized. It contains control accounts from which the trial balance and related supporting schedules are prepared, and establishes a control point for the accounting system. Until conversion to Integrated Financial Management System (IFM), the centers will continue to use the NASA General Ledger accounts. After conversion to IFM, centers will refer to the (USSGL) Standard Ledger Accounts at the following site : http://www.fms.treas.gov/ussgl. The NASA general ledger is maintained at two levels: (1) the Central Office in Washington, DC, and (2) NASA Centers. The Central Office and Center accounts are interlocked by reciprocal accounts that support the principle of home office/branch office accounting, with all detailed accounting decentralized to the branches (Centers). General ledger accounts should be maintained to provide balances that are auditable and should be reconcilable (on a monthly basis) to the SF 224 (Statement of Transactions) and the Financial and Contractual Status (FACS) data.
9221-5 SUBSIDIARY LEDGERS
Subsidiary ledger accounts are used to accumulate and segregate detailed transactions during an accounting period and support or generate entries recorded in applicable general ledger control accounts. The combined balances of the subsidiary ledger accounts must agree with the balance of the related control account in the general ledger. Subsidiary ledger accounts may also have accounts that are subsidiary.
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The NASA accounting system requires subsidiary accounts for the following control accounts:
Control Account Title
1050 Letter of Credit Authority Outstanding 1160 Accounts Receivable, Investment Interest 1210 Inventories, Store Stock, Government-Owned/Held 1220 Inventories, Stand-By Stock, Government-Owned/Held 1230 Inventories, Program Stock, Government-Owned/Held 1300 Inventories, Government-Owned/Contractor-Held 1420 Prepayments 1430 Advances to Grantees and Contractors 1440 Advances to Recipient Organizations Under Letter of Credit 1490 Advances to Government Agencies 1550 Capitalized Equipment-Government-Owned/Held 1611 Land-Government-Owned/Contractor-Held 1621 Buildings-Government-Owned/Contractor-Held 1631 Other Structures and Facilities-Government-Owned/Contractor-
Held 1641 Leasehold Improvements-Government-Owned/Contractor-Held 1650 Capitalized Equipment-Government-Owned/Contractor-Held 1700 Fixed Assets, Grants and Cooperative Agreements 1960 Contractor-Held Special Tooling 1970 Contractor-Held Special Test Equipment 1980 Contractor-Held Agency-Peculiar Property 2210 Liability for Deposit Funds 2250 Reserve for Statistical Reimbursable Costs 3620 Resources Authorization Received From Other Centers 3630 Resources Authorization Issued to Other Centers 3810 Transfers of Fixed Assets Intra-NASA 3815 Government Furnished Equipment 3820 Transfers from Contractors 3830 Retired Property 3850 Property Adjustments, Prior Year Adjustments
Centers have the option of maintaining additional control or subsidiary accounts for local needs but must satisfy the reporting requirements of NASA Headquarters.
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9221-6 ACCOUNT STRUCTURE
The four-digit series structure used to group accounts is listed below:
Series Account Grouping
1000 Available Funds 1100 Receivables 1200 Inventories, Government-Owned/Held 1300 Inventories, Government-Owned/Contractor-Held 1400 Advances and Prepayments 1500 Fixed Assets, Government-Owned/Held 1600 Contractor-Held Facilities 1700 Fixed Assets, Grants and Cooperative Agreements 1800 Personal Property Held by Property Disposal Officer 1900 Other Assets 2000 Accounts Payable 2200/2600/ Other Liabilities 2900 3100/3200 Fund Accounts 3400 Reimbursement Accounts 3600 Resources Authorization Accounts 3700 Capital Investment 3800 Property Transfers and Property Disposals 4000 Revenue 5000/8000 Expenses 6000 Statistical
9221-7 CHART OF ACCOUNTS
The general ledger control accounts by account number and title are provided in the following listing and are identified as maintained by the central office or the Center level.
Accounts Title Reporting Office
ASSETS Available Funds
1010 Appropriated Funds with U.S. Treasury Central Office & Center
1011 Estimated Appropriation Transfers Central Office 1015 Trust Fund Cash For Investment Central Office 1016 Trust Fund Cash Available For Expenditure Center 1017 Cash, Gifts, and Donations Center 1019 Undisbursed Allotments for Closed Accounts Center 1040 Deposit Funds with Disbursing Officer Central Office
& Center 1050 Letter of Credit Authority Outstanding Center
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1060 Deposits with Others Center 1065 Investments (at Par) Center 1066 Investment Premium or Discount Center 1080 Recertified Checks Issued Center 1095 Undeposited Collections Center
Receivables
1110 Accounts Receivable, Reimbursements, Government
Center
1119 Allowance for loss on accounts receivable, reimbursements, Government, 1110
Center
1120 Accounts Receivable, Reimbursements, Other Center 1129 Allowance for loss on accounts receivable,
reimbursements, other 1120 Center
1130 Accounts Receivable, Refunds, Government Center 1139 Allowance for loss on accounts receivable,
refunds, Government, 1130 Center
1140 Accounts Receivable, Refunds, Other Center 1149 Allowance for loss on accounts receivable,
refunds, Other, 1140 Center
1150 Accounts Receivable, Other Center 1158 Allowance for loss on interest receivable,
other, 1150 Center
1159 Allowance for loss on accounts receivable, other, 1150
Center
1160 Accounts Receivable, Investment Interest Center 1180 Accounts Receivable, Refunds, Recertified
Checks Center
1190 Accounts Receivable, Unbilled Center
Inventories
1210 Inventories, Store Stock, Government-Owned/Held
Center
1220 Inventories, Stand-By Stock, Government-Owned/Held
Center
1230 Inventories, Program Stock, Government-Owned/Held
Center
1239 Contra Inventories - Program Stock Center
1300 Inventories, Government-Owned/Contractor-Held
Center
Advances and prepayments
1410 Advances to Travelers Center 1420 Prepayments Center
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1430 Advances to Grantees and Contractors Center 1440 Advances to Recipient Organizations Under
Letter of Credit Center
1490 Advances to Government Agencies Center
Fixed Assets
1511 Land-Government-Owned/Held Center 1521 Buildings-Government-Owned Held / Center 1531 Other Structures and Facilities-Government-
Owned/Held Center
1541 Leasehold Improvements- Government-Owned/Held
Center
1550 Capitalized Equipment- Government-Owned/Held
Center
1611 Land-Government-Owned/ Contractor-Held Center 1621 Buildings-Government-Owned/ Contractor-
Held Center
1631 Other Structures and Facilities-Government-Owned/ Contractor-Held
Center
1641 Leasehold Improvements- Government-Owned/Contractor-Held
Center
1650 Capitalized Equipment-Government-Owned/ Contractor-Held
Center
1700 Fixed Assets, Grants and Cooperative Agreements
Center
Other Assets
1930 Other Deferred Debits Center 1940 Capitalized Leases Center 1960 Contractor-Held Special Tooling Center 1970 Contractor-Held Special Test Equipment Center 1980 Contractor-Held Agency Peculiar Center
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LIABILITIES
Accounts Payable
2010 Accounts Payable to Government Agencies Center 2019 Accounts Payable to Government
Agencies/Closed Appropriations Center
2020 Accounts Payable to Others Center 2029 Accounts Payable to Others/ Closed
Appropriations Center
2030 Contract Holdbacks Center 2040 Accounts Payable to Government Agencies
Funded From Carrier Accounts 993, 994 or 998 Center
2050 Accounts Payable to Others Funded From Carrier Accounts 993, 994 and 998
Center
2070 Contract Holdbacks Funded From Carrier Accounts 993, 994 or 998
Center
2080 Accrued Payroll and Other Benefits Central Office 2090 Accounts Payable to Reimbursable Customer Center
Other Liabilities
2210 Liability for Deposit and Receipt Funds Central Office & Center
2230 Liability for Accrued Annual Leave Center 2235 Liability for Comp Time and Credit Hours Center 2240 Other Deferred Credits Center 2260 Liability For Deposits With Others Center 2270 Liability For Capitalized Leases Center 2280 Liability For Recertified Checks Center 2290 Other Liabilities for Undeposited Collections Center 2310 Advances from Others Center 2690 Other Actuarial Liabilities Central Office &
Center 2920 Contingent Liabilities Central Office 2990 Other Liabilities, Workers’ Compensation Central Office
INVESTMENT Fund Accounts
3110 Estimated Appropriation Reimbursements Central Office 3131 Unallotted Apportionment’s Appropriated Central Office 3132 Unallotted Apportionment’s Reimbursable Central Office 3150 Reimbursable Disbursing Authority Uncollected
by Centers Central Office
3210 Reimbursable Disbursing Authority Uncollected Center
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3219 Closed Accounts - Reimbursable Disbursing Authority Uncollected
Center
3220 Reserve for Receipt of Reimbursable Orders Center 3230 Uncommitted/Unobligated Allotments Center 3231 Reimbursable Resources Authority for
Anticipated Agreements Center
3232 Reimbursable Resources Authority Allocated for Agreements
Center
3239 Uncommitted/Unobligated Allotments for Closed Accounts
Center
3240 Unobligated Commitments Center 3250 Unliquidated Obligations Center 3259 Unliquidated Obligations for Closed Accounts Center 3260 Disbursed Appropriations Center 3270 Appropriations Available For Expenditure Center 3280 Trust Fund Allotments Center 3410 Unfilled Reimbursable Orders Center 3420 Reimbursements Earned, Unbilled Center 3430 Reimbursements, Earned, Uncollected Center 3440 Reimbursements to Appropriation Center 3450 Reimbursable Orders Outstanding Center 3501 Future Funding Requirements Center
Equity
3720 Trust Fund Balance Center 3730 Invested Capital Center 3740 Cumulative Results Of Operations Center 3750 Unexpended Appropriations Center
Property and Cost Transfers and Property Disposals
3810 Transfers of Fixed Assets Intra-NASA Center 3812 Net Change in Inventory Center 3815 Government Furnished Equipment Center 3820 Transfers from Contractors Center 3830 Retired Property Center 3850 Property Adjustments, Prior Year Adjustments Center 3899 Other Prior Period Adjustments Center
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Revenue
4110 Revenues, Miscellaneous Receipts Center 4120 Revenues, Appropriations Center 4130 Revenues, Special Fund Receipts Center 4140 Revenues, Interest Earned Center 4150 Revenues, Donations Center 4160 Revenues, Donated Property Center 4801 Unexpended Obligations – Unpaid Center 4802 Unexpended Obligations – Prepaid/Advanced Center 4871 Downward Adjustments of Prior Year
Unexpended Obligations Center
4872 Downward Adjustments of Prior Year Prepaid/Advanced Unexpended Obligations
Center
4881 Upward Adjustments of Prior Year Unexpended Obligations
Center
4882 Upward Adjustments of Prior Year Prepaid/Advanced Unexpended Obligations
Center
4901 Expended Authority – Unpaid Center 4902 Expended Authority – Paid Center 4971 Downward Adjustments of Prior Year Unpaid
Expended Authority Center
4972 Downward Adjustments of Prior Year Paid Expended Authority
Center
4981 Upward Adjustments of Prior Year Unpaid Expended Authority
Center
4982 Upward Adjustments of Prior Year Paid Expended Authority
Center
Expenses
5110 R&D Current Year Expenses Center 5116 R&D Unfunded Expenses for Contingent
Liabilities Central Office
5120 R&D Fixed Assets in Progress Center 5130 R&D Closings of Current Year Expenses to
Fixed Assets in Progress Center
5140 R&D Contract Work in Process Center 5150 R&D Closings of Current Year Expenses to
Contract Work in Process Center
5160 R&D Current Year Changes in Contractor-Held Inventories
Center
5170 R&D Current Year Changes in Contractor-Held Special Test Equipment
Center
5180 R&D Current Year Changes in Contractor-Held Center
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Agency-Peculiar Property 5190 R&D Current Year Changes in Contractor-Held
Special Tooling Center
5210 C of F Current Year Expenses Center 5216 C of F Unfunded Expenses for Contingent
Liabilities Central Office
5220 C of F Fixed Assets in Progress Center 5230 C of F Closings of Current Year Expenses to
Fixed Assets in Progress Center
5240 C of F Contract Work in Process Center 5250 C of F Closings of Current Year Expenses to
Contract Work in Process Center
5260 C of F Current Year Changes in Contractor-Held Inventories
Center
5390 R&PM Current Year Changes in Contractor-Held Special Tooling
Center
5410 SFCDC Current Year Expenses Center 5416 SFCDC Unfunded Expenses for Contingent
Liabilities Central Office
5420 SFCDC Fixed Assets in Progress Center 5430 SFCDC Closings of Current Year Expenses to
Fixed Assets in Progress Center
5440 SFCDC Contract Work in Process Center 5450 SFCDC Closings of Current Year Expenses to
Contract Work in Process Center
5460 SFCDC Current Year Changes in Contractor-Held Inventories
Center
5470 SFCDC Current Year Changes in Contractor-Held Special Test Equipment
Center
5480 SFCDC Current Year Changes in Contractor-Held Agency-Peculiar Property
Center
5490 SFCDC Current Year Changes Contractor-Held Special Tooling
Center
5510 OIG Current Year Expenses Center 5516 OIG Unfunded Expenses for Contingent
Liabilities Central Office
5520 OIG Fixed Assets in Progress Center 5530 OIG Closings of Current Year Expenses to
Fixed Assets Progress Center
5540 OIG Contract Work in Process Center
5550 OIG Closings of Current Year Expenses to Contract Work in Process
Center
5560 OIG Current Year Changes in Contractor-Held Inventories
Center
5570 OIG Current Year Changes in Contractor-Held Special Test Equipment
Center
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5590 OIG Current Year Changes in Contractor-Held Special Tooling
Center
5700 Trust Fund Current Year Expenses Center 5720 Financing Resources Transferred in Without
Reimbursement Center
5730 Financing Resources Transferred out Without Reimbursement
Center
5780 Imputed Financing Sources Central Office 5810 R&D Current Year Interest Expense Center 5820 C of F Current Year Interest Expense Center 5840 SFCDC Current Year Interest Expense Center 5850 OIG Current Year Interest Expense Center 5860 SAT Current Year Interest Expense Center 5870 HSF Current Year Interest Expense Center 5880 MS Current Year Interest Expense Center 5890 NAF Current Year Interest Expense Center 5895 HSF Current Year Interest Expense FS 52,53 Center 5896 HSF Current Year Interest Expense FS 54,55 Center 5900 Other Revenue Center 5990 Contra Revenue Collected for Others Center 6400 Benefit Expense Central Office 6730 Imputed Costs Central Office 6790 Other Expenses not Requiring Budgetary
Resources Center
6850 Employer Contributions to Employee Benefit Programs Not Requiring Current Year Budget Authority (Unobligated)
Central Office
7110 SAT Current Year Expenses Center 7116 SAT Unfunded Expenses for Contingent
Liabilities Central Office
7120 SAT Fixed Assets in Progress Center 7130 SAT Closings of Current Year Expenses to
Fixed Assets in Progress Center
7140 SAT Contract Work in Process Center
7150 SAT Closings of Current Year Expenses to Contract Work in Process
Center
7160 SAT Current Year Changes in Contractor-Held Inventories
Center
7170 SAT Current Year Changes in Contractor-Held Special Test Equipment
Center
7180 SAT Current Year Changes in Contractor-Held Agency-Peculiar Property
Center
7190 SAT Current Year Changes in Contractor-Held Special Tooling
Center
7210 HSF Current Year Expenses Center 7216 HSF Unfunded Expenses for Contingent
Liabilities Central Office
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7220 HSF Fixed Assets in Progress Center 7230 HSF Closings of Current Year Expenses to
Fixed Assets in Progress Center
7240 HSF Contract Work in Process Center 7250 HSF Closings of Current Year Expenses to
Contract Work in Process Center
7260 HSF Current Year Changes in Contractor-Held Inventories
Center
7270 HSF Current Year Changes in Contractor-Held Special Test Equipment
Center
7280 HSF Current Year Changes in Contractor-Held Agency-Peculiar Property
Center
7290 HSF Current Year Changes in Contractor-Held Special Tooling
Center
7310 MS Current Year Expenses Center 7315 MS Current Year Unfunded Expenses Central
Office/Center 7316 MS Unfunded Expenses for Contingent
Liabilities Central Office
7320 MS Fixed Assets in Progress Center 7330 MS Closings of Current Year Expenses to Fixed
Assets in Progress Center
7340 MS Contract Work in Process Center 7350 MS Closings of Current Year Expenses to
Contract Work in Process Center
7360 MS Current Year Changes in Contractor-Held Inventories
Center
7370 MS Current Year Changes in Contractor-Held Special Test Equipment
Center
7380 MS Current Year Changes in Contractor-Held Agency-Peculiar Property
Center
7390 MS Current Year Changes in Contractor-Held Special Tooling
Center
7410 NAF Current Year Expenses Center 7416 NAF Unfunded Expenses for Contingent
Liabilities Central Office
7420 NAF Fixed Assets in Progress Center 7430 NAF Closings of Current Year Expenses to
Fixed Assets in Progress Center
7440 NAF Contract Work in Process Center 7450 NAF Closings of Current Year Expenses to
Contract Work in Process Center
7460 NAF Current Year Changes in Contractor-Held Inventories
Center
7510 Special Fund Receipts, Current Year Expense Center 7519 Contra Revenue, Special Fund Receipts,
Current Year Expenses Center
7600 Change in Actuarial Liability Central Office
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7610 R&D Prior Year Work in process (WIP) Expenses
Center
7620 C of F Prior Year WIP Expenses Center 7640 SFCDC Prior Year WIP Expenses Center 7650 OIG Prior Year WIP Expenses Center 7660 SAT Prior Year WIP Expenses Center 7670 HSF Prior Year WIP Expenses Center 7680 MS Prior Year WIP Expenses Center 7690 NAF Prior Year WIP Expenses Center 7695 HSF Prior Year WIP Expenses FS 52,53 Center 7696 HSF Prior Year WIP Expenses FS 54,55 Center 7810 HSF Center Year Expenses FS 52,53 Center 7816 HSF Unfunded Expenses for Contingent
Liabilities FS 52,53 Central Office
7820 HSF Fixed Assets in Progress FS 52, 53 Center 7830 HSF Closings of Current Year Expenses to
Fixed Assets in Progress GS 52,53 Center
7840 HSF Contract Work in Process FS 52,53 Center 7850 HSF Closing of Current Year Expenses to
Contract Work in Process FS 52,53 Center
7860 HSF Current Year Changes in Contractor-Held Inventories FS 52,53
Center
7870 HSF Current Year Changes in Contractor-Held Special Test Equipment FS 52,53
Center
7880 HSF Current Year Changes in Contractor-Held Agency-Peculiar Property FS 52,53
Center
7890 HSF Current Year Changes in Contractor-Held Special Tooling FS 52,53
Center
7910 HSF Current Year Expenses FS 54,55 Center 7916 HSF Unfunded Expenses for Contingent
Liabilities FS 54,55 Central Office
7920 HSF Fixed Assets in Progress FS 54,55 Center 7930 HSF Closings of Current Year Expenses to
Fixed Assets in Progress FS 54,55 Center
7940 HSF Contract Work in Process FS 54,55 Center 7950 HSF Closings of Current Year Expenses to
Contract Work in Process FS 54,55 Center
7960 HSF Current Year Changes in Contractor-Held Inventories FS 54,55
Center
7970 HSF Current Year Changes in Contractor-Held Special Test Equipment FS 54,55
Center
7980 HSF Current Year Changes in Contractor-Held Agency-Peculiar Property FS 54,55
Center
7990 HSF Current Year Changes in Contractor-Held Special Tooling FS 54,55
Center
8110 Current Unfunded Expenses for Closed
Appropriations Center
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Statistical 6210 General Fund Receipts Deposited Center 6220 Special Fund Receipts Deposited Center 6310 Uncollectible Receivables Center
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9221-8 Pro Forma Entries (by transaction code)
Apportionments, Non-expenditure Transfers, Allotments, Resources Authority, Commitments, Obligations, Expenses and Disbursements T 1000 Budgetary Authority Apportionment by OMB. (Central Office only) Direct: Dr. 1010 Fund balance with Treasury
Cr. 3131 Unallotted apportionments available Reimbursable: Dr. 3110 Estimated appropriations reimbursements
Cr. 3132 Unallotted apportionments reimbursable T 1001 Record anticipated non-expenditure transfers from NASA
appropriation(s). Approved SF 1151. (Central Office only) Dr. 3131 Unallotted apportionments available
Cr. 1011 Estimated appropriation transfers T 1002 Record anticipated non-expenditure transfers to NASA
appropriation(s). Approved SF 1151. (Central Office only) Dr. 1011 Estimated appropriation transfers
Cr. 3131 Unallotted apportionments available T 1003 Record non-expenditure transfers to NASA appropriation(s).
Approved SF 1151. (Central Office only) Dr. 1010 Fund balance with Treasury
Cr. 1011 Estimated appropriation transfers T 1004 Record non-expenditure transfers from NASA appropriation(s).
Approved SF 1151. (Central Office only) Dr. 1011 Estimated appropriation transfers
Cr. 1010 Fund balance with Treasury
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T 1005 Record withdrawals of unobligated balances due to rescission. Based
upon receipt of warrant from Treasury and apportionment’s (SF 132) from OMB. (Central Office only)
Dr. 3131 Unallotted apportionment’s available
Cr. 1010 Fund balance with Treasury T 1006 Record transfer of funds from other agencies. (Central Office only) Dr. 1010 Fund balance with Treasury
Cr. 3131 Unallotted apportionment’s available T 1007 Authority allotted to Centers from Central Office. (Direct) (Central
Office only) Direct: Dr. 3131 Unallotted apportionment’s available
Cr. 1010 Fund balance with Treasury Reimbursable: Dr. 3132 Unallotted apportionment’s reimbursable
Cr. 3150 Reimbursable disbursing authority uncollected by Centers T 1008 Record allotment authority received by Centers. Direct: Dr. 1010 Fund balance with Treasury
Cr. 3230 Uncommitted/unobligated allotments Reimbursable: Dr. 3210 Reimbursable disbursing authority uncollected
Cr. 3220 Reserve for receipt of reimbursable orders
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T 1009 Resources authority issued to Center. Reimbursable: Dr. 3220 Reserve for receipt of reimbursable orders
Cr. 3231 Reimbursable resources authority for anticipated agreements T 1011 Reimbursable agreement accepted. Reimbursable: Dr. 3231 Reimbursable resources authority for anticipated agreements
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 3410 Unfilled reimbursable orders
Cr. 3450 Reimbursable orders outstanding T 1012 Commitments earned. Direct: Dr. 3230 Uncommitted/unobligated allotments
Cr. 3240 Unobligated commitments Reimbursable: Dr. 3232 Reimbursable resources authority allocated for agreements
Cr. 3240 Unobligated commitments
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T 1013 De-commitments entered. Direct: Dr. 3240 Unobligated commitments
Cr. 3230 Uncommitted/unobligated allotments Reimbursable: Dr. 3240 Unobligated commitments
Cr. 3232 Reimbursable resources authority allocated for agreements T 1014 Obligations entered for which a commitment was made. Direct: Dr. 3240 Unobligated commitments
Cr. 3250 Unliquidated obligations Reimbursable: Dr. 3240 Unobligated commitments
Cr. 3250 Unliquidated obligations T 1015 Obligations entered for which there was no commitment. Direct: Dr. 3230 Uncommitted/unobligated allotments
Cr. 3250 Unliquidated obligations Reimbursable: Dr. 3232 Reimbursable resources authority allocated for agreements
Cr. 3250 Unliquidated obligations T 1016 Obligations entered when commitment less than obligation. Direct: Dr. 3230 Uncommitted/unobligated allotments Dr. 3240 Unobligated commitments
Cr. 3250 Unliquidated obligations Reimbursable: Dr. 3232 Reimbursable resources authority allocated for agreements Dr. 3240 Unobligated commitments
Cr. 3250 Unliquidated obligations
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T 1017 Obligations entered when commitment more than obligation and
commitment reduced to zero. Direct: Dr. 3240 Unobligated commitments
Cr. 3230 Uncommitted/unobligated allotments Cr. 3250 Unliquidated obligations
Reimbursable: Dr. 3240 Unobligated commitments
Cr. 3232 Reimbursable resources authority allocated for agreements Cr. 3250 Unliquidated obligations
T 1018 Obligations and expenses entered with no commitment. (Examples:
labor and travel transactions) Direct: Dr. 3230 Uncommitted/unobligated allotments
Cr. 3250 Unliquidated obligations Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to Others Cr. 2030 Contract holdbacks Cr. 2040 Accounts payable to Government agencies and funded from
carrier accounts 993, 994 or 998 Cr. 2050 Accounts payable to Others and funded from carrier accounts
993, 994 or 998 Cr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998
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Reimbursable: Dr. 3232 Reimbursable resources authority allocated for agreements
Cr. 3250 Unliquidated obligations Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to Others Cr. 2030 Contract holdbacks
Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Unfilled reimbursable orders Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations T 1019 Obligations and expenses entered when commitment is less than
obligation. Direct: Dr. 3230 Uncommitted/unobligated allotments Dr. 3240 Unobligated commitments
Cr. 3250 Unliquidated obligations Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to Others Cr. 2030 Contract holdbacks Cr. 2040 Accounts payable to Government agencies and funded from
carrier accounts 993, 994 or 998
Cr. 2050 Accounts payable to Others and funded from carrier accounts
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993, 994 or 998 Cr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998
Reimbursable: Dr. 3232 Reimbursable resources authority allocated for agreements Dr. 3240 Unobligated commitments
Cr. 3250 Unliquidated obligations Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to Others Cr. 2030 Contract holdbacks
Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Unfilled reimbursable orders Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations T 1020 Obligations and expenses entered when commitment is greater than
obligation and commitment is reduced to zero. Direct: Dr. 3240 Unobligated commitments
Cr. 3230 Uncommitted/unobligated allotments Cr. 3250 Unliquidated obligations
Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to Others Cr. 2030 Contract holdbacks Cr. 2040 Accounts payable to Government agencies and funded from carrier
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accounts 993, 994 or 998 Cr. 2050 Accounts payable to Others and funded from carrier accounts 993,
994 or 998 Cr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998
Reimbursable: Dr. 3240 Unobligated commitments
Cr. 3232 Reimbursable resources authority allocated for agreements Cr. 3250 Unliquidated obligations
Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to Others Cr. 2030 Contract holdbacks
Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Unfilled reimbursable orders Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations T 1021 De-obligations entered and not expensed. Direct: Dr. 3250 Unliquidated obligations
Cr. 3230 Uncommitted/unobligated allotments Reimbursable Dr. 3250 Unliquidated obligations
Cr. 3232 Reimbursable resources authority allocated for agreements
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T 1022 De-obligations entered, expensed, unpaid to the contractor and
unbilled to the reimbursable customer. Direct: Dr. 3250 Unliquidated obligations
Cr. 3230 Uncommitted/unobligated allotments Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to Others Dr. 2030 Contract holdbacks Dr. 2040 Accounts payable to Government agencies and funded from carrier
accounts 993, 994 or 998 Dr. 2050 Accounts payable to Others and funded from carrier accounts 993, 994
or 998 Dr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998
Cr. 5110 R&D Current Year Expenses Cr. 5210 C of F Current Year Expenses
Cr. 5410 SFCDC Current Year Expenses Cr. 5510 OIG Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7410 NAF Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 HSF Current Year Expenses FS 54,55
Reimbursable: Dr. 3250 Unliquidated obligations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to Others Dr. 2030 Contract holdbacks
Cr. 5110 R&D Current Year Expenses Cr. 5210 C of F Current Year Expenses
Cr. 5410 SFCDC Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 HSF Current Year Expenses FS 54,55
Dr. 3410 Unfilled reimbursable orders
Cr. 3420 Reimbursements earned, unbilled
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Dr. 4120 Revenues, appropriations Cr. 1190 Accounts receivable, unbilled
T 1023 De-obligations entered, expensed, unpaid to the contractor and billed
to the reimbursable customer. Direct: Dr. 3250 Unliquidated obligations
Cr. 3230 Uncommitted/unobligated allotments Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to Others Dr. 2030 Contract holdbacks Dr. 2040 Accounts payable to Government agencies and funded from carrier
accounts 993, 994 or 998 Dr. 2050 Accounts payable to Others and funded from carrier accounts 993, 994
or 998 Dr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998
Cr. 5110 R&D Current Year Expenses Cr. 5210 C of F Current Year Expenses Cr. 5410 SFCDC Current Year Expenses Cr. 5510 OIG Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7410 NAF Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 HSF Current Year Expenses FS 54,55
Reimbursable: Dr. 3250 Unliquidated obligations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to Others Dr. 2030 Contract holdbacks
Cr. 5110 R&D Current Year Expenses Cr. 5210 C of F Current Year Expenses Cr. 5410 SFCDC Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 HSF Current Year Expenses FS 54,55
Dr. 3410 Unfilled reimbursable orders
Cr. 3430 Reimbursements earned, uncollected
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Dr. 4120 Revenues, appropriations
Cr. 1110 Accounts receivable, reimbursements, Government Cr. 1120 Accounts receivable, reimbursements, Other
T 1024 De-obligations processed where the obligation has been expensed but
not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer.
Direct: Dr. 3250 Unliquidated obligations
Cr. 3230 Uncommitted/unobligated allotments Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to Others Dr. 2030 Contract holdbacks Dr. 2040 Accounts payable to Government agencies and funded from carrier
accounts 993, 994 or 998 Dr. 2050 Accounts payable to Others and funded from carrier accounts 993,
994 or 998 Dr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998
Cr. 5110 R&D Current Year Expenses Cr. 5210 C of F Current Year Expenses Cr. 5410 SFCDC Current Year Expenses Cr. 5510 OIG Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7410 NAF Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 HSF Current Year Expenses FS 54,55
Reimbursable: Dr. 3250 Unliquidated obligations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to Others Dr. 2030 Contract holdbacks
Cr. 5110 R&D Current Year Expenses Cr. 5210 C of F Current Year Expenses Cr. 5410 SFCDC Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 HSF Current Year Expenses FS 54,55
Dr. 3410 Unfilled reimbursable orders
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Cr. 3440 Reimbursements to appropriations Dr. 3210 Reimbursable disbursing authority uncollected
Cr. 3450 Reimbursable orders outstanding Dr. 4120 Revenues, appropriations
Cr. 1010 Fund balance with Treasury Dr. 1040 Deposit funds with disbursing officer
Cr. 2210 Liability for deposit and receipt funds (80X6559) T 1025 Obligation of capital lease procurement which was committed. Dr. 3240 Unobligated commitments
Cr. 3250 Unliquidated obligations Dr. 1940 Capitalized leases (Capitalized portion only)
Cr. 2270 Liability for capitalized leases T 1026 Services received - Letter of Credit, 533 documents. Direct: Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to others
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Reimbursable: Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to others
Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Unfilled reimbursable orders Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations T 1027 Goods received. Direct: Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to others Cr. 2030 Contract holdbacks
Reimbursable: Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to others Cr. 2030 Contract holdbacks
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Dr. 3420 Reimbursements earned, unbilled Cr. 3410 Unfilled reimbursable orders
Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations T 1028 Record goods received for inventory carrier accounts 993, 994 or 998. Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 2040 Accounts payable to Government agencies funded from carrier accounts 993, 994 or 998
Cr. 2050 Accounts payable to others funded from carrier accounts 993, 994 or 998
Cr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998 T 1029 Record late payment penalty. Direct: Dr. 3230 Uncommitted/unobligated allotments
Cr. 3260 Disbursed appropriations Dr. 5810 R&D Current Year Interest Expenses Dr. 5820 C of F Current Year Interest Expenses Dr. 5840 SFCDC Current Year Interest Expenses Dr. 5850 OIG Current Year Interest Expenses Dr. 5860 SAT Current Year Interest Expenses Dr. 5870 HSF Current Year Interest Expenses Dr. 5880 MS Current Year Interest Expenses Dr. 5890 NAF Current Year Interest Expenses Dr. 5895 HSF Current Year Expenses FS 52,53 Dr. 5896 HSF Current Year Expenses FS 54,55
Cr. 1010 Fund balance with Treasury Reimbursable: Dr. 3232 Reimbursable resources authority for anticipated agreements
Cr. 3260 Disbursed appropriations Dr. 5810 R&D Current Year Interest Expenses Dr. 5820 C of F Current Year Interest Expenses
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Dr. 5840 SFCDC Current Year Interest Expenses Dr. 5860 SAT Current Year Interest Expenses Dr. 5870 HSF Current Year Interest Expenses Dr. 5880 MS Current Year Interest Expenses Dr. 5895 HSF Current Year Expenses FS 52,53 Dr. 5896 HSF Current Year Expenses FS 54,55
Cr. 1010 Fund balance with Treasury Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Reimbursable orders outstanding Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations T 1030 Record issuance of disbursements of vendor schedule that have been
previously expensed. Direct and Reimbursable: Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to others Dr. 2030 Contract holdbacks Dr. 2040 Accounts payable to Government agencies and funded from carrier
accounts 993, 994 or 998 Dr. 2050 Accounts payable to Others and funded from carrier accounts 993, 994
or 998 Dr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998
Cr. 1010 Fund balance with Treasury Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations
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T 1031 Establishes billings for refunds due to the Agency as a result of
overpayments or other erroneous payments. Direct: Dr. 1130 Accounts receivable, refunds, government Dr. 1140 Accounts receivable, refunds, other
Cr 6790 Other Expenses not Requiring Budgetary Resources Reimbursable: Dr. 1130 Accounts receivable, refunds, government Dr. 1140 Accounts receivable, refunds, other
Cr 6790 Other Expenses not Requiring Budgetary Resources T 1032 Record probable contingent liabilities. (Central Office use only) Dr. 5116 R&D Unfunded expenses for contingent liabilities Dr. 5216 C of F Unfunded expenses for contingent liabilities Dr. 5416 SFCDC Unfunded expenses for contingent liabilities Dr. 5516 OIG Unfunded expenses for contingent liabilities Dr. 7116 SAT Unfunded expenses for contingent liabilities Dr. 7216 HSF Unfunded expenses for contingent liabilities Dr. 7316 MS Unfunded expenses for contingent liabilities Dr. 7416 NAF Unfunded expenses for contingent liabilities Dr. 7816 HSF Unfunded expenses for contingent liabilities FS 52,53 Dr. 7916 HSF Unfunded expenses for contingent liabilities FS 54,55
Cr. 2920 Contingent liabilities T 1033 Collection of gifts and donations (Headquarters accounting use only) If
cash donation is received at center the amount should be posted to the budget clearing account and OPAC to Headquarters (ALC 80-00-0001).
Headquarters entry: Dr. 1017 Cash, gifts and donations
Cr. 4150 Revenues, donations T 1034 Collection of gifts and donations (at centers other than Headquarters).
The amount should be posted to the budget clearing account and OPAC to Headquarters (ALC 80-00-0001).
Other centers’ entry before OPAC (80F3875): Dr. 1040 Deposit funds with disbursing officer
Cr. 2210 Liability for deposit and receipt funds T 1035 OPAC of gifts and donations to Headquarters (ALC 80-00-0001).
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Other centers’ entry after OPAC( 80F3875): Dr. 2210 Liability for deposit and receipt funds
Cr. 1040 Deposit funds with disbursing officer T 1036 Collection for which a deposit ticket is not generated by the end of the
accounting period. Dr. 1095 Undeposited collections
Cr. 2290 Other liabilities for undeposited collections T 1037a Depositing of undeposited collections pertaining to A/R -
reimbursements. Dr. 2290 Other liabilities for undeposited collections
Cr. 1095 Undeposited collections Dr. 1010 Fund balance with Treasury
Cr. 1110 Accounts receivable, reimbursements, Government Cr. 1120 Accounts receivable, reimbursements, other
Dr. 3440 Reimbursements to appropriations
Cr. 3430 Reimbursements earned, uncollected Dr. 3450 Reimbursable Orders Outstanding
Cr. 3210 Reimbursable disbursing authority uncollected T 1037b Depositing of undeposited collections pertaining to A/R - refunds. Dr. 2290 Other liabilities for undeposited collections
Cr. 1095 Undeposited collections Dr. 1010 Fund balance with Treasury
Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other
Dr. 6790 Other Expenses not Requiring Budgetary Resources
Cr. 7X10 Current year expenses Dr. 3260 Disbursed appropriations
Cr. 3230 Uncommitted/unobligated commitments
Reimbursable Dr. 2290 Other liabilities for undeposited collections
Cr. 1095 Undeposited collections
Dr. 1010 Fund balance with Treasury
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Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other
Dr. 6790 Other Expenses not Requiring Budgetary Resources
Cr. 7X10 Current year expenses Dr. 3260 Disbursed Appropriations
Cr. 3232 Reimbursable resources authority allocated for agreements
Dr. 3410 Unfilled Customer Orders Cr. 3420 Reimbursements Earned, Unbilled
Dr. 4120 Revenues, appropriation
Cr. 1190 Accounts receivable, unbilled
T 1038 Depositing of undeposited collections to deposit or receipt fund
accounts. Dr. 2290 Other liabilities for undeposited collections
Cr. 1095 Undeposited collections Dr. 1040 Deposit funds with disbursing officer
Cr. 2210 Liability for deposit and receipt funds T 1039 To record downward adjustments of obligations that were unpaid and
unexpended at the end of the prior fiscal year. Dr. 4871 Downward adjustments of prior year unexpended obligations
Cr. 4801 Unexpended obligations - unpaid T 1040 To record downward adjustments of obligations that were paid but
unexpended at the end of the prior fiscal year. Dr. 4872 Downward adjustments of prior year prepaid/advanced unexpended
obligations Cr. 4802 Unexpended obligations - prepaid/advanced
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T 1041 To record downward adjustments of obligations that were expended at the
end of the prior fiscal year. Dr. 4971 Downward adjustments of prior year unpaid expended authority
Cr. 4901 Expended authority - unpaid T 1042 To record downward adjustments of obligations that were paid and
expended at the end of the prior fiscal year. Dr. 4972 Downward adjustments of prior year paid expended authority
Cr. 4902 Expended authority - paid T 1043 To record upward adjustments of obligations that were unpaid and
unexpended at the end of the prior fiscal year. Dr. 4801 Unexpended obligations - unpaid
Cr. 4881 Upward adjustments of prior year unexpended obligations T 1044 To record upward adjustments of obligations that were paid but
unexpended at the end of the prior fiscal year. Dr. 4802 Unexpended obligations - prepaid/advanced
Cr. 4882 Upward adjustments of prior year prepaid/advanced unexpended obligations
T 1045 To record upward adjustments of obligations that were expended at the
end of the prior fiscal year. Dr. 4901 Expended authority - unpaid
Cr. 4981 Upward adjustments of prior year unpaid expended authority T 1046 To record upward adjustments of obligations that were paid and expended
at the end of the prior fiscal year. Dr. 4902 Expended authority - paid
Cr. 4982 Upward adjustments of prior year paid expended authority Reimbursable entries for recording advances, bills, collections, and transfers of statistical costs to Marshall Space Flight Center
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T 2000 Advances received from reimbursable customers. Dr. 1010 Fund Balances with Treasury
Cr. 2310 Advances from Others T 2000a Collection of Accounts Receivable. Dr. 2310 Advances from Others
Cr. 1110 Accounts Receivable, Reimbursements, Government Cr. 1120 Accounts Receivable, Reimbursements, Other
Dr. 3440 Reimbursements to Appropriation
Cr. 3430 Reimbursements Earned, Uncollected Dr. 3450 Reimbursable Orders Outstanding
Cr. 3210 Reimbursable Disbursing Authority Uncollected Central Office Entry Only: Dr. 3150 Reimbursable Disbursing Authority Uncollected By Centers
Cr. 3110 Estimated Appropriation Reimbursements T 2000b As of September 30, before pre-closing is prepared, performing
centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected.
Dr. 2310 Advances from Others
Cr. 1190 Accounts Receivable, Unbilled OR
Cr. 1110 Accounts Receivable, Reimbursements, Government Cr. 1120 Accounts Receivable, Reimbursements, Other
Dr. 3440 Reimbursements to Appropriation
Cr. 3420 Reimbursements Earned, Unbilled Cr. 3430 Reimbursements Earned, Uncollected
Dr. 3450 Reimbursable Orders Outstanding
Cr. 3210 Reimbursable Disbursing Authority Uncollected
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T 2001 Advances received from reimbursable customers (Central Office)
80X6555; deposits held by Agency waiting assignment of resources authority.
Dr. 1040 Deposit funds with disbursing officer
Cr. 2210 Liability for deposit and receipt funds T 2002 Establishes billings for reimbursements. Dr. 1110 Accounts receivable, reimbursements, Government Dr. 1120 Accounts receivable, reimbursements, other
Cr. 1190 Accounts receivable, unbilled Dr. 3430 Reimbursements earned, uncollected
Cr. 3420 Reimbursements earned, unbilled T 2004 Collection of statistical reimbursable cost (80F3875 or 80F3885). Dr. 1040 Deposit funds with disbursing officer
Cr. 2210 Liability for deposit and receipt funds T 2005 Record transfer of statistical costs collected to Marshall Space Flight
Center accounting branch (80F3875 or 80F3885). Dr. 2210 Liability for deposit and receipt funds
Cr. 1040 Deposit funds with disbursing officer T 2006 Year end adjustment of a credit balance accounts receivable related
to reimbursable activity. This entry needs to be reversed in October. Dr. 1190 Accounts receivable, unbilled
Cr. 2090 Accounts payable to reimbursable customer Available funds, advances and prepayments, letter of credit and deposits with others T 3000
Record cash, gifts and donations. (Headquarters accounting branch only)
Dr. 1017 Cash, gifts and donations
Cr. 4150 Revenues, donations
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T 3001 Record deposit with others. Dr. 1060 Deposits with others
Cr. 2260 Liability for deposits with others T 3002a Record prepayments (G/N). Dr. 1420 Prepayments
Cr. 1010 Fund balance with Treasury T 3002b Record advances to government agencies.
Dr. 1490 Advances to Government Agencies
Cr. 1010 Fund balance with Treasury T 3003 Record Letter of Credit authority issued to recipient. Dr. 1050 Letter of Credit authority outstanding
Cr. 1010 Fund balance with Treasury T 3004 Record advances to grantees and contractors. If able to record a disbursement at the time an advance payment is processed: This is the preferred method. Dr. 2020 Accounts payable to others
Cr. 1010 Fund balance with Treasury Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations If unable to record a disbursement at the time an advance payment is processed: Dr. 1430 Advances to grantees and contractors
Cr. 1010 Fund balance with Treasury
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Then at year end Central Office will show adjusting entry in the post closing: Dr. 2020 Accounts payable to others
Cr. 1430 Advances to grantees and contractors Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations T 3005 Record advances to recipient organizations under Letter of Credit. If able to record disbursement at time advance payment is processed: This is the preferred method. Dr. 2020 Accounts payable to others
Cr. 1050 Letter of Credit authority outstanding Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations If unable to record disbursement at time advance payment is processed: Dr. 1440 Advances to recipient organizations under letter of credit
Cr. 1050 Letter of Credit authority outstanding Then at year end Central Office will show adjusting entry in the post closing: Dr. 2020 Accounts payable to others
Cr. 1440 Advances to recipient organizations under letter of credit Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations T 3006 Liquidation of advances to government agencies and prepayments
(G/N). Direct: Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1420 Prepayments Cr. 1490 Advances to Government Agencies
Dr. 3250 Unliquidated obligations
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Cr. 3260 Disbursed appropriations Reimbursable: Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1420 Prepayments Cr. 1490 Advances to Government Agencies
Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Reimbursable orders outstanding Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations T 3007 Disposition of other cash. Dr. 2260 Liability for deposits with others
Cr. 1060 Deposits with others T 3008 Record advances to travelers. If able to record disbursement at time advance payment is processed: This is the preferred method. Dr. 2020 Accounts payable to others
Cr. 1010 Fund balance with Treasury Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations If unable to record disbursement at time advance payment is processed: Dr. 1410 Advances to travelers
Cr. 1010 Fund balance with Treasury Then at year end Central Office will show adjusting entry in the post closing: Dr. 2020 Accounts payable to others
Cr. 1410 Advances to travelers Dr. 3250 Unliquidated obligations
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Cr. 3260 Disbursed appropriations T 3009 Collection of overdue travel advance (direct) that was not expended
based upon the travel voucher. If disbursed at time advance payment is processed.
Dr. 3260 Disbursed appropriations
Cr. 3230 Uncommitted/unobligated allotments Dr. 1010 Fund balance with Treasury
Cr. 5510 OIG Current Year Expenses Cr. 7310 MS Current Year Expenses
NOTE: Reduction of obligations, costs and disbursements in FACS. T 3010 Collection of overdue travel advance (direct) that was not expended
based upon the travel voucher. If unable to liquidate until voucher is processed.
Dr. 3250 Unliquidated obligations
Cr. 3230 Uncommitted/unobligated allotments Dr. 1010 Fund balance with Treasury
Cr. 1410 Advances to travelers Dr. 2020 Accounts payable to others
Cr. 5510 OIG Current Year Expenses Cr. 7310 MS Current Year Expenses
NOTE: Reduction of obligations and costs in FACS. T 3011 Collection of overdue travel advance (reimbursable) that was not
expended based upon the travel voucher, and previously collected from the customer. If liquidated when advanced.
Dr. 3260 Disbursed appropriations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 3410 Unfilled customers orders
Cr. 3440 Reimbursements to appropriations Dr. 3210 Reimbursable disbursing authority uncollected
Cr. 3450 Reimbursable orders outstanding Dr. 4120 Revenues, appropriations
Cr. 1190 Accounts receivable, unbilled
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Dr. 1010 Fund balance with Treasury Cr. 7310 MS Current Year Expenses
NOTE: Reduction of obligations, costs and disbursements in FACS. T 3012 Collection of overdue travel advance (reimbursable) that was not
expended based upon the travel voucher, if billed and not collected from the customer. If liquidated when advanced.
Dr. 3260 Disbursed appropriations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 3410 Unfilled customers orders
Cr. 3430 Reimbursements earned, uncollected Dr. 4120 Revenues, appropriations
Cr. 1110 Accounts receivable, reimbursements, Government Cr. 1120 Accounts receivable, reimbursements, other
Dr. 1010 Fund balance with Treasury
Cr. 7310 MS Current Year Expenses NOTE: Reduction of obligations, costs and disbursements in FACS
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T 3013 Collection of overdue travel advance (reimbursable) that was not
expended based upon the travel voucher and not billed to the customer. If liquidated when advanced.
Dr. 3260 Disbursed appropriations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 3410 Unfilled customers orders
Cr. 3420 Reimbursements earned, unbilled Dr. 4120 Revenues, appropriations
Cr. 1190 Accounts receivable, unbilled Dr. 1010 Fund balance with Treasury
Cr. 7310 MS Current Year Expenses NOTE: Reduction of obligations, costs and disbursements in FACS T 3014 Collection of overdue travel advance (reimbursable) that was not
expended based upon the travel voucher and previously collected. If unable to liquidate until voucher is processed.
Dr. 3250 Unliquidated obligations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 3410 Unfilled customers orders
Cr. 3440 Reimbursements to appropriations Dr. 3210 Reimbursable disbursing authority uncollected
Cr. 3450 Reimbursable orders outstanding Dr. 4120 Revenues, appropriations
Cr. 1190 Accounts receivable, unbilled Dr. 2020 Accounts payable, other
Cr. 7310 MS Current Year Expenses NOTE: Reduction of obligations and costs in FACS.
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T 3015 Collection of overdue travel advance (reimbursable) that was not
expended based upon the travel voucher, if previously billed but not collected from the customer. If unable to liquidate until voucher is processed.
Dr. 3250 Unliquidated obligations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 3410 Unfilled customers orders
Cr. 3430 Reimbursements earned, uncollected Dr. 4120 Revenues, appropriations
Cr. 1110 Accounts receivable, reimbursements, Government Cr. 1120 Accounts receivable, reimbursements, other
Dr. 2020 Accounts payable to others
Cr. 7310 MS Current Year Expenses NOTE: Reduction of obligations and costs in FACS. T 3016 Collection of overdue travel advance (reimbursable) that was not
expended based upon the travel voucher, and previously not billed to the customer. If unable to liquidate until voucher is processed.
Dr. 3250 Unliquidated obligations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 3410 Unfilled customers orders
Cr. 3420 Reimbursements earned, unbilled Dr. 4120 Revenues, appropriations
Cr. 1190 Accounts receivable, unbilled Dr. 2020 Accounts payable to others
Cr. 7310 MS Current Year Expenses NOTE: Reduction of obligations and costs in FACS.
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Receivables and collections T 4000 Establishes billing for miscellaneous receipts. Dr. 1150 Accounts receivable, other
Cr. 4110 Revenues, miscellaneous receipts Dr. 5990 Contra Revenue - collected for others
Cr. 5900 Other revenue T 4001 Establishes billing for recertified checks. Dr. 1080 Recertified checks issued
Cr. 1010 Fund balance with Treasury Dr. 1180 Accounts receivable, refunds, recertified checks
Cr. 2280 Liability for recertified checks T 4002 Canceled check notice received from Treasury. Dr. 1010 Fund balance with Treasury
Cr. 1080 Recertified checks issued Dr. 2280 Liability for recertified checks
Cr. 1180 Accounts receivable, refunds, recertified checks T 4003 Original recertified check is cashed and written off as uncollectible. Dr. 6310 Uncollectible receivables
Cr. 1080 Recertified checks issued Dr. 2280 Liability for recertified checks
Cr. 1180 Accounts receivable, refunds, recertified checks Dr. 3230 Uncommitted/unobligated allotments
Cr. 3260 Disbursed appropriations
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T 4004 Establishes billing for interest income from delinquent debt. (801435) Dr. 1150 Accounts receivable, other
Cr. 4130 Revenues, special fund receipts Dr. 5990 Contra Revenue - collected for others
Cr. 5900 Other revenue T 4005 Collection for interest income (801435). Dr. 6220 Special funds receipts deposited
Cr. 1150 Accounts receivable, other T 4006 Record interest, penalties and administrative charges assessed to
customer accounts. Interest 801435; Penalties and Administrative 801099.
Dr. 1150 Accounts receivable, other
Cr. 4130 Revenues, special fund receipts Dr. 5990 Contra revenue - collected for others
Cr. 5900 Other revenues T 4007 To record the allowance for loss on accounts receivable. Dr. 6790 Other Expenses not Requiring Budgetary Resources
Cr. 1139 Allowance for loss on accounts receivable, refunds, government Cr 1149 Allowance for loss on accounts receivable, refunds, other
T 4008 Record estimated loss of accounts receivable for special fund and
miscellaneous receipts. Dr. 7510 Special fund receipts, current year expenses
Cr. 1159 Allowance for loss on accounts receivable, other Dr. 2210 Liability for deposit and receipt accounts
Cr. 7519 Contra revenue, special fund receipts, current year expenses T 4009 Record estimated loss of interest receivable. Dr. 7510 Special fund receipts, current year expenses
Cr. 1158 Allowance for loss on interest receivable, other
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Dr. 2210 Liability for deposit and receipt accounts Cr. 7519 Contra revenue, special fund receipts, current year expenses
T 4010 Write off of accounts receivable. Direct and reimbursable. Direct: Dr. 1139 Allowance for loss on accounts receivable, refunds, Government Dr. 1149 Allowance for loss on accounts receivable, refunds, other
Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other
T 4012 Write-off of accounts and interest receivable (special fund and
miscellaneous receipts). Dr. 1159 Allowance for loss on accounts receivable, other
Cr. 1150 Accounts receivable, other Dr. 1158 Allowance for loss on interest receivable, other
Cr. 1150 Accounts receivable, other T 4013 Collection of refund receivables for expenses incurred in the current
year that create budgetary resources when collected. Direct Dr 3260 Disbursed appropriations Cr 3230 Uncommitted/unobligated commitments Dr. 1010 Fund balance with Treasury
Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other
Dr. 6790 Other Expenses not Requiring Budgetary Resources
Cr. 7X10 Current year expenses Reimbursable Dr 3260 Disbursed appropriations Cr 3232 Reimbursable resources authority allocated for agreements Dr. 1010 Fund balance with Treasury
Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other
Dr 4120 Revenues, appropriations Cr 1190 Accounts receivable, unbilled Dr 3410 Unfilled customer orders
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Cr 3420 Reimbursements earned, unbilled Dr. 6790 Other Expenses not Requiring Budgetary Resources
Cr. 7X10 Current year costs NOTE: Reduce obligations and disbursements in FACS. T 4014 Collection of refund receivables for expenses incurred in a prior year
that create budgetary resources when collected. Direct Dr. 3260 Disbursed appropriations
Cr. 3230 Uncommitted/unobligated allotments Dr. 1010 Fund balance with Treasury
Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other
Dr. 6790 Other Expenses not Requiring Budgetary Resources
Cr. 7X10 Current year expenses Reimbursable Dr. 3260 Disbursed appropriations
Cr. 3232 Reimbursable resources authority allocated for agreements Dr. 1010 Fund balance with Treasury
Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other
Dr. 6790 Other Expenses not Requiring Budgetary Resources
Cr. 7X10 Current year expenses Dr. 4120 Revenues, appropriations
Cr. 1190 Accounts receivable, unbilled Dr. 3410 Unfilled customers orders
Cr. 3440 Reimbursements to appropriations
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T 4015 Collection of miscellaneous receipt receivables. Dr. 6210 General fund receipts deposited
Cr. 1150 Accounts receivable, other T 4016 Collection of reimbursable receivables with funds in deposit account. Dr. 1010 Fund balance with Treasury
Cr. 1110 Accounts receivable, reimbursements, Government Cr. 1120 Accounts receivable, reimbursements, other
Dr. 3440 Reimbursements to appropriations
Cr. 3430 Reimbursements earned, uncollected Dr. 3450 Reimbursable orders outstanding
Cr. 3210 Reimbursable disbursing authority uncollected by centers Dr. 2210 Liability for deposit and receipt funds
Cr. 1040 Deposit funds with disbursing officer Central office entry only: Dr. 3150 Reimbursable disbursing authority uncollected by centers
Cr. 3110 Estimated appropriation reimbursements NOTE: This keeps the formula center account 3210 = central office account 3150 in
balance. T 4017 Collection of reimbursable receivables with funds collected and
deposited. Dr. 1010 Fund balance with Treasury
Cr. 1110 Accounts receivable, reimbursements, Government Cr. 1120 Accounts receivable, reimbursements, other
Dr. 3440 Reimbursements to appropriations
Cr. 3430 Reimbursements earned, uncollected Dr. 3450 Reimbursable orders outstanding
Cr. 3210 Reimbursable disbursing authority uncollected by centers Central office entry only: Dr. 3150 Reimbursable disbursing authority uncollected by centers
Cr. 3110 Estimated appropriation reimbursements
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T 4018 Collection of receivables for special funds. Dr. 6220 Special fund receipts deposited
Cr. 1150 Accounts receivable, other T 4019 Record collection of miscellaneous receipts (803220) without a
receivable. Dr. 6210 General fund receipts deposited
Cr. 4110 Revenues, miscellaneous receipts Dr. 5990 Contra Revenue - collected for others
Cr. 5900 Other revenue T 4020 Record collection of fees and penalties - available receipts (801099)
without a receivable. Dr. 6220 Special fund receipts deposited
Cr. 4130 Revenues, special fund receipts Dr. 5990 Contra Revenue - collected for others
Cr. 5900 Other revenue Payroll unique entries: T 5000 Payroll deduction withheld (i.e. Thrift Savings). Dr. 1040 Deposit funds with disbursing officer
Cr. 2210 Liability for deposit funds Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations T 5001 Workers’ compensation - (Central Office only). If bills (two years worth) increase: Dr. 7315 Mission Support Current Year Unfunded Expenses
Cr. 2990 Other liabilities, workers’ compensation If bills (two years worth) decrease: Dr. 2990 Other liabilities, workers’ compensation
Cr. 7315 Mission Support Current Year Unfunded Expenses If actuarial increases:
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Dr. 7600 Change in actuarial liability Cr. 2690 Other actuarial liabilities
If actuarial decreases: Dr. 2690 Other actuarial liabilities
Cr. 7600 Change in actuarial liability T 5002 Accrued funded payroll annual entry based on FACS query. (Central
Office only). Post closing entry. Dr. 2020 Accounts payable to others
Cr. 2080 Accrued payroll and other benefits T 5003 Reversal of accrued payroll annual entry done by Central Office in
first month of new fiscal year. Dr. 2080 Accrued payroll and other benefits
Cr. 2020 Accounts payable to others T 5004 Accrue unused annual leave (annual entry). Based on NPPS report
426 for the final completed pay period of the fiscal year, even if paid in the next fiscal year.
If increase in liability: Dr. 7315 Mission Support Current Year Unfunded Expenses
Cr. 2230 Liability for accrued annual leave Cr. 2235 Liability for comp time and credit hours
If decrease in liability: Dr. 2230 Liability for accrued annual leave Dr. 2235 Liability for comp time and credit hours
Cr. 7315 Mission Support Current Year Unfunded Expenses
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Property transactions: T 6000 Capitalized leases - first payment made. Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1010 Fund balance with Treasury Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations Dr. 2270 Liability for capitalized leases (Capitalized portion only)
Cr. 5130 R&D closings of current year expenses to fixed assets in progress Cr. 5230 C of F closings of current year expenses to fixed assets in
progress Cr. 5430 SFCDC closings of current year expenses to fixed assets in
progress Cr. 5530 OIG closings of current year expenses to fixed assets in progress Cr. 7130 SAT closings of current year expenses to fixed assets in progress Cr. 7230 HSF closings of current year expenses to fixed assets in progress Cr. 7330 MS closings of current year expenses to fixed assets in progress Cr. 7430 NAF closings of current year expenses to fixed assets in progress Cr. 7830 HSF Closings of current year expenses to fixed assets in progress
FS 52,53 Cr. 7930 HSF Closings of current year expenses to fixed assets in progress
FS 54,55 T 6000a Capitalized leases recorded at fair value for amounts $100,000 and
over. Dr. 1940 Capitalized Leases
Cr. 2270 Liability for capitalized leases (Capitalized portion only) (If not previously recorded in T 1025)
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T 6001 Capitalized leases - subsequent payments made. Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1010 Fund balance with Treasury Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations Dr. 2270 Liability for capitalized leases (Capitalized portion only)
Cr. 5130 R&D closings of current year expenses to fixed assets in progress Cr. 5230 C of F closings of current year expenses to fixed assets in
progress Cr. 5430 SFCDC closings of current year expenses to fixed assets in
progress Cr. 5530 OIG closings of current year expenses to fixed assets in progress Cr. 7130 SAT closings of current year expenses to fixed assets in progress Cr. 7230 HSF closings of current year expenses to fixed assets in progress Cr. 7330 MS closings of current year expenses to fixed assets in progress Cr. 7430 NAF closings of current year expenses to fixed assets in progress Cr. 7830 HSF Closings of current year expenses to fixed assets in progress
FS 52,53 Cr. 7930 HSF Closings of current year expenses to fixed assets in progress
FS 54,55 T 6002 Capitalized leases - title passes to Agency at the end of the lease. Dr. 1550 Capitalized equipment, Government-Owned/held
Cr. 1940 Capitalized leases
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T 6003 Record accounts receivable from individual required to pay for lost or
damaged property. (803220) Dr. 1150 Accounts receivable, other
Cr. 4110 Revenues, miscellaneous receipts Dr. 5990 Contra revenue - collected for others
Cr. 5900 Other revenues T 6004 Record amount received on accounts receivable to replace lost or
damaged property. (803220) Dr. 6210 General fund receipts deposited
Cr. 1150 Accounts receivable, other T 6005 Issuance of property between Centers for amounts $100,000 and over. Dr. 3810 Transfers of fixed assets intra-NASA
Cr. 1511 Land, Government-Owned/held Cr. 1521 Buildings, Government-Owned/held Cr. 1531 Other structures and facilities, Government-Owned/held Cr. 1541 Leasehold improvements, Government-Owned/held Cr. 1550 Capitalized equipment, Government-Owned/held
T 6006 Receipt of property between Centers for amounts $100,000 and over. Dr. 1511 Land, Government-Owned/held Dr. 1521 Buildings, Government-Owned/held Dr. 1531 Other structures and facilities, Government-Owned/held Dr. 1541 Leasehold improvements, Government-Owned/held Dr. 1550 Capitalized equipment, Government-Owned/held
Cr. 3810 Transfers of fixed property intra-NASA
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T 6007 Receipt of NF 1018 from contractors or Inventory Report from
recipients for addition of capital assets (amounts $100,000 and over). (Purchased/Acquired)
Dr. 1611 Land, Government-Owned/Contractor-Held Dr. 1621 Buildings, Government-Owned/Contractor-Held Dr. 1631 Other structures and facilities, Government-Owned/Contractor-Held Dr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Dr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Dr. 1700 Fixed assets, grants and cooperative agreements Dr. 1960 Contractor-Held special tooling Dr. 1970 Contractor-Held special test equipment Dr. 1980 Contractor-Held agency peculiar
Cr. 5150 R&D closings of current year expenses to contract work in process Cr. 5170 R&D current year changes in Contractor-Held special test equipment Cr. 5180 R&D current year changes in Contractor-Held agency peculiar Cr. 5190 R&D current year changes in Contractor-Held special tooling Cr. 5250 C of F closings of current year expenses to contract work in process Cr. 5390 RPM current year changes in Contractor-Held special tooling Cr. 5450 SFCDC closings of current year expenses to contract work in
process Cr. 5470 SFCDC current year changes in Contractor-Held special test
equipment Cr. 5480 SFCDC current year changes in Contractor-Held agency peculiar Cr. 5490 SFCDC current year changes in Contractor-Held special tooling Cr. 5550 OIG closings of current year expenses to contract work in process Cr. 5570 OIG current year changes in Contractor-Held special test equipment Cr. 5590 OIG current year changes in Contractor-Held special tooling Cr. 7150 SAT closings of current year expenses to contract work in process Cr. 7170 SAT current year changes in Contractor-Held special test equipment Cr. 7180 SAT current year changes in Contractor-Held agency peculiar Cr. 7190 SAT current year changes in Contractor-Held special tooling Cr. 7250 HSF closings of current year expenses to contract work in process Cr. 7270 HSF current year changes in Contractor-Held special test equipment Cr. 7280 HSF current year changes in Contractor-Held agency peculiar Cr. 7290 HSF current year changes in Contractor-Held special tooling Cr. 7350 MS closings of current year expenses to contract work in process Cr. 7370 MS current year changes in Contractor-Held special test equipment Cr. 7380 MS current year changes in Contractor-Held agency peculiar Cr. 7390 MS current year changes in Contractor-Held special tooling Cr. 7450 NAF closings of current year expenses to contract work in process Cr. 7850 HSF closings of current year expenses to contract work in process
FS 52,53
Cr. 7950 HSF closings of current year expenses to contract work in process FS 54,55
Cr. 7870 HSF current year changes in Contractor-Held special test equipment
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FS 52,53 Cr. 7970 HSF current year changes in Contractor-Held special test equipment
FS 54,55 Cr. 7880 HSF current year changes in Contractor-Held agency-peculiar FS
52,53 Cr. 7980 HSF current year changes in Contractor-Held agency-peculiar FS
54,55 Cr. 7890 HSF current year changes in Contractor-Held special tooling FS
52,53 Cr. 7990 HSF current year changes in Contractor-Held special tooling FS
54,55 T 6008 Receipt of NF 1018 from contractors or Inventory Report from
recipients for addition of capital assets (amounts $100,000 and over). (Government furnished equipment)
Dr. 1611 Land, Government-Owned/Contractor-Held Dr. 1621 Buildings, Government-Owned/Contractor-Held Dr. 1631 Other structures and facilities, Government-Owned/Contractor-Held Dr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Dr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Dr. 1700 Fixed assets, grants and cooperative agreements Dr. 1960 Contractor-Held special tooling Dr. 1970 Contractor-Held special test equipment Dr. 1980 Contractor-Held agency peculiar
Cr. 3815 Government furnished equipment (closes to 3730) T 6009 Record net change in Work in Process from the NF 1018. Dr./Cr. 5140 R&D contract work in process Dr./Cr. 5150 R&D closings of current year expenses to contract work in process Dr./Cr. 5240 C of F contract work in process Dr./Cr. 5250 C of F closings of current year expenses to contract work in process Dr./Cr. 5440 SFCDC contract work in process Dr./Cr. 5450 SFCDC closings of current year expenses to contract work in process Dr./Cr. 5540 OIG contract work in process Dr./Cr. 5550 OIG closings of current year expenses to contract work in process Dr./Cr. 7140 SAT contract work in process Dr./Cr. 7150 SAT closings of current year expenses to contract work in process Dr./Cr. 7240 HSF contract work in process Dr./Cr. 7250 HSF closings of current year expenses to contract work in process Dr./Cr. 7340 MS contract work in process Dr./Cr. 7350 MS closings of current year expenses to contract work in process Dr./Cr. 7440 NAF contract work in process Dr./Cr. 7450 NAF closings of current year expenses to contract work in process Dr./Cr. 7840 HSF contract work in process FS 52,53
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Dr./Cr. 7940 HSF contract work in process FS 54,55 Dr./Cr. 7850 HSF closings of current year expenses to contract work in process FS
52,53 Dr./Cr. 7950 HSF closings of current year expenses to contract work in process FS
54,55 T 6009a Record net change in Inventories, Government-Owned/Contractor-
Held from the NF 1018. Dr./Cr. 1300 Inventories, Government-Owned/Contractor-Held Dr./Cr. 5160 R&D current year changes in Contractor-Held inventories Dr./Cr. 5260 C of F current year changes in Contractor-Held inventories Dr./Cr. 5460 SFCDC current year changes in Contractor-Held inventories Dr./Cr. 5560 OIG current year changes in Contractor-Held inventories Dr./Cr. 7160 SAT current year changes in Contractor-Held inventories Dr./Cr. 7260 HSF current year changes in Contractor-Held inventories Dr./Cr. 7360 MS current year changes in Contractor-Held inventories Dr./Cr. 7460 NAF current year changes in Contractor-Held inventories Dr./Cr. 7860 HSF current year changes in Contractor-Held inventories FS 52,53 Dr./Cr. 7960 HSF current year changes in Contractor-Held inventories FS 54,55 T 6010 Receipt of NF 1018 from contractors or Inventory Report from
recipients for deletion in capital assets (amounts $100,000 and over) adjusted, lost, damaged, destroyed or returned for credit.
Dr. 5150 R&D closings of current year expenses to contract work in process Dr. 5170 R&D current year changes in Contractor-Held special test equipment Dr. 5180 R&D current year changes in Contractor-Held agency peculiar Dr. 5190 R&D current year changes in Contractor-Held special tooling Dr. 5250 C of F closings of current year expenses to contract work in process Dr. 5390 RPM current year changes in Contractor-Held special tooling Dr. 5450 SFCDC closings of current year expenses to contract work in process Dr. 5470 SFCDC current year changes in Contractor-Held special test equipment Dr. 5480 SFCDC current year changes in Contractor-Held agency peculiar Dr. 5490 SFCDC current year changes in Contractor-Held special tooling Dr. 5550 OIG closings of current year expenses to contract work in process Dr. 5570 OIG current year changes in Contractor-Held special test equipment Dr. 5590 OIG current year changes in Contractor-Held special tooling Dr. 7150 SAT closings of current year expenses to contract work in process Dr. 7170 SAT current year changes in Contractor-Held special test equipment Dr. 7180 SAT current year changes in Contractor-Held agency peculiar Dr. 7190 SAT current year changes in Contractor-Held special tooling Dr. 7250 HSF closings of current year expenses to contract work in process Dr. 7270 HSF current year changes in Contractor-Held special test equipment Dr. 7280 HSF current year changes in Contractor-Held agency peculiar Dr. 7290 HSF current year changes in Contractor-Held special tooling
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Dr. 7350 MS closings of current year expenses to contract work in process Dr. 7370 MS current year changes in Contractor-Held special test equipment Dr. 7380 MS current year changes in Contractor-Held agency peculiar Dr. 7390 MS current year changes in Contractor-Held special tooling Dr. 7450 NAF closings of current year expenses to contract work in process Dr. 7850 HSF closings of current year expenses to contract work in process FS
52,53 Dr. 7870 HSF current year changes in Contractor-Held special test equipment FS
52,53 Dr. 7880 HSF current year changes in Contractor-Held agency-peculiar FS
52,53 Dr. 7890 HSF current year changes in Contractor-Held special tooling FS 52,53 Dr. 7950 HSF closings of current year expenses to contract work in process FS
54,55 Dr. 7970 HSF current year changes in Contractor-Held special test equipment FS
54,55 Dr. 7980 HSF current year changes in Contractor-Held agency-peculiar FS
54,55 Dr. 7990 HSF current year changes in Contractor-Held special tooling FS 54,55
Cr. 1611 Land, Government-Owned/Contractor-Held Cr. 1621 Buildings, Government-Owned/Contractor-Held Cr. 1631 Other structures and facilities, Government-Owned/Contractor-
Held Cr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Cr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Cr. 1700 Fixed assets, grants and cooperative agreements Cr. 1960 Contractor-Held special tooling Cr. 1970 Contractor-Held special test equipment Cr. 1980 Contractor-Held agency peculiar
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T 6010a Disposal of capital assets. Dr. 3830 Property disposed
Cr. 1611 Land, Government-Owned/Contractor-Held Cr. 1621 Buildings, Government-Owned/Contractor-Held Cr. 1631 Other structures and facilities, Government-Owned/Contractor-
Held Cr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Cr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Cr. 1700 Fixed assets, grants and cooperative agreements Cr. 1960 Contractor-Held special tooling Cr. 1970 Contractor-Held special test equipment Cr. 1980 Contractor-Held agency peculiar
T 6011a Transfer of capital assets in place to Center accountability or to
another NASA Center. Dr. 3820 Transfers from contractors
Cr. 1611 Land, Government-Owned/Contractor-Held Cr. 1621 Buildings, Government-Owned/Contractor-Held Cr. 1631 Other structures and facilities, Government-Owned/Contractor-
Held Cr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Cr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Cr. 1700 Fixed assets, grants and cooperative agreements Cr. 1960 Contractor-Held special tooling Cr. 1970 Contractor-Held special test equipment Cr. 1980 Contractor-Held agency peculiar
______________________________________________________________________________ T 6011b Capital property (amounts $100,000 and over) received from
contractors. Dr. 1511 Land, Government-Owned/Government-Held Dr. 1521 Buildings, Government-Owned/Government-Held Dr. 1531 Other structures and facilities, Government-Owned/Government-Held Dr. 1541 Leasehold improvements, Government-Owned/Government-Held Dr. 1550 Capitalized equipment, Government-Owned/Government-Held
Cr. 3820 Transfers from contractors ______________________________________________________________________________ T 6011c Government-Held property transferred to contractors for amounts
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$100,000 and over. Dr. 3815 Government furnished equipment
Cr. 1511 Land, Government-Owned/Government-Held Cr. 1521 Buildings, Government-Owned/Government-Held Cr. 1531 Other structures and facilities, Government-Owned/Government-
Held Cr. 1541 Leasehold improvements, Government-Owned/Held Cr. 1550 Capitalized equipment, Government-Owned/Government-Held
T 6012 Establish program stock. Dr. 1230 Inventories, program stock
Cr. 1239 Contra inventories, program stock T 6013 Issue program stock. Dr. 1239 Contra inventories, program
Cr. 1230 Inventories, program stock T 6014 Transfer of inventory to general ledger accounts based on data from
SEMO. Program stock: Dr. 1230 Inventories, program stock
Cr. 1239 Contra inventories, program stock Store stock or stand-by stock: Dr. 1210 Inventories, store stock Dr. 1220 Inventories, stand-by stock
Cr. 5110 R&D Current Year Expenses Cr. 5210 C of F Current Year Expenses Cr. 5410 SFCDC Current Year Expenses Cr. 5510 OIG Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7410 NAF Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 HSF Current Year Expenses FS 54,55
NOTE: This activity is funded with carrier accounts 993, 994 or 998.
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T 6015 Issuance of inventory. This applies only to store stock and stand-by
stock. Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1210 Inventories, store stock Cr. 1220 Inventories, stand-by stock
Benefiting project to whom inventory was issued: If direct: Dr. 3230 Uncommitted/unobligated allotments
Cr. 3260 Disbursed appropriations If reimbursable: Dr. 3232 Reimbursable resources authority allocated for agreements
Cr. 3260 Disbursed appropriations Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Unfilled customer orders Distribution from carrier account 993, 994 or 998 (direct): Dr. 3260 Disbursed appropriations
Cr. 3230 Uncommitted/unobligated allotments
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T 6016 To record identification of expense as Federal held real or personal
property in progress based on procurement instrument identified as funding a capital asset project. Expenses incurred will be transferred on a monthly basis.
Dr. 5120 R&D fixed assets in progress Dr. 5220 C of F fixed assets in progress Dr. 5420 SFCDC fixed assets in progress Dr. 5520 OIG fixed assets in progress Dr. 7120 SAT fixed assets in progress Dr. 7220 HSF fixed assets in progress Dr. 7320 MS fixed assets in progress Dr. 7420 NAF fixed assets in progress Dr. 7820 NAF fixed assets in progress FS 52,53 Dr. 7920 NAF fixed assets in progress FS 54,55
Cr. 5130 R&D closings of current year expenses to fixed assets in progress Cr. 5230 C of F closings of current year expenses to fixed assets in
progress Cr. 5430 SFCDC closings of current year expenses to fixed assets in
progress Cr. 5530 OIG closings of current year expenses to fixed assets in progress Cr. 7130 SAT closings of current year expenses to fixed assets in progress Cr. 7230 HSF closings of current year expenses to fixed assets in progress Cr. 7330 MS closings of current year expenses to fixed assets in progress Cr. 7430 NAF closings of current year expenses to fixed assets in progress Cr. 7830 HSF Closings of current year expenses to fixed assets in progress
FS 52,53 Cr. 7930 HSF Closings of current year expenses to fixed assets in progress
FS 54,55
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T 6017 Capitalization of completed work in process or recognition of expense. Dr. 1521 Buildings, Government-Owned/held Dr. 1531 Other structures and facilities, Government-Owned/held Dr. 1541 Leasehold improvements, Government-Owned/held Dr. 1550 Capitalized equipment, Government-Owned/held Dr. 5130 R&D Closings of current year expenses to fixed assets in progress Dr. 5230 C of F Closings of current year expenses to fixed assets in progress Dr. 5430 SFCDC Closings of current year expenses to fixed assets in progress Dr. 5530 OIG Closings of current year expenses to fixed assets in progress Dr. 7130 SAT Closings of current year expenses to fixed assets in progress Dr. 7230 HSF Closings of current year expenses to fixed assets in progress Dr. 7330 MS Closings of current year expenses to fixed assets in progress Dr. 7430 NAF Closings of current year expenses to fixed assets in progress Dr. 7610 R&D Prior Year Work in process (WIP) Expenses Dr. 7620 CofF Prior Year WIP Expenses Dr. 7640 SFCDC Prior Year WIP Expenses Dr. 7650 OIG Prior Year WIP Expenses Dr. 7660 SAT Prior Year WIP Expenses Dr. 7670 HSF Prior Year WIP Expenses Dr. 7680 MS Prior Year WIP Expenses Dr. 7690 NAF Prior Year WIP Expenses Dr. 7695 HSF Prior Year WIP Expenses FS 52,53 Dr. 7696 HSF Prior Year WIP Expenses FS 54,55 Dr. 7830 HSF Closing of current year expenses to fixed assets in progress FS
52,53 Dr. 7930 HSF Closing of current year expenses to fixed assets in progress FS
54,55 Cr. 5120 R&D fixed assets in progress Cr. 5220 C of F fixed assets in progress Cr. 5420 SFCDC fixed assets in progress Cr. 5520 OIG fixed assets in progress Cr. 7120 SAT fixed assets in progress Cr. 7220 HSF fixed assets in progress Cr. 7320 MS fixed assets in progress Cr. 7420 NAF fixed assets in progress Cr. 7820 HSF fixed assets in progress FS 52,53 Cr. 7920 HSF fixed assets in progress FS 54,55
T 6018 Adjustment for actual loss of inventory casualty and retirement store
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stock and stand-by stock. Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1210 Inventories, store stock Cr. 1220 Inventories, stand-by stock
Appropriation charged for adjustment: Dr. 3230 Uncommitted/unobligated allotments
Cr. 3260 Disbursed appropriations Distribution from carrier account: Dr. 3260 Disbursed appropriations
Cr. 3230 Uncommitted/unobligated allotments T 6019 Adjustment for loss of inventory - program stock. Dr. 1239 Contra inventories, program stock
Cr. 1230 Inventories, program stock T 6020 Transfers-in of assets from other Government agencies without
reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency; see FMM 9251-2d.(5)).
Dr. 1511 Land, Government-Owned/held Dr. 1521 Buildings, Government-Owned/held Dr. 1531 Other structures and facilities, Government-Owned/held Dr. 1541 Leasehold improvements, Government-Owned/held Dr. 1550 Capitalized equipment, Government-Owned/held Dr. 1611 Land, Government-Owned/Contractor-Held Dr. 1621 Buildings, Government-Owned/Contractor-Held Dr. 1631 Other structures and facilities, Government-Owned/Contractor-
Held Dr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Dr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Dr. 1700 Fixed assets, grants and cooperative agreements Dr. 1960 Contractor-Held special tooling Dr. 1970 Contractor-Held special test equipment
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Dr. 1980 Contractor-Held agency peculiar Cr. 5720 Financing sources transferred in without reimbursement (Partner
Code) T 6021 Transfers out of assets to other Government agencies without
reimbursement for amounts $100,000 and over. Dr. 5730 Financing sources transferred out without reimbursement (Partner Code)
Cr. 1511 Land, Government-Owned/held Cr. 1521 Buildings, Government-Owned/held Cr. 1531 Other structures and facilities, Government-Owned/held Cr. 1541 Leasehold improvements, Government-Owned/held Cr. 1550 Capitalized equipment, Government-Owned/held Cr. 1611 Land, Government-Owned/Contractor-Held Cr. 1621 Buildings, Government-Owned/Contractor-Held Cr. 1631 Other structures and facilities, Government-Owned/Contractor-
Held Cr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Cr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Cr. 1700 Fixed assets, grants and cooperative agreements Cr. 1960 Contractor-Held special tooling Cr. 1970 Contractor-Held special test equipment Cr. 1980 Contractor-Held agency peculiar
T 6022 Record transfer of inventory to be disposed. Dr. 1239 Contra inventories, program stock
Cr. 1230 Inventories, program stock T 6023 Record the proceeds from sale of asset to be replaced (80X6559) using
reimbursable procedures. Dr. 1040 Deposit funds with disbursing officer
Cr. 2210 Liability for deposit funds T 6024 Record transfer of proceeds from the sale of an asset when the
decision is made not to replace the item. Dr. 2210 Liability for deposit funds (80X6559)
Cr. 1040 Deposit funds with disbursing officer (80X6559) Dr. 6210 General fund receipts deposited (803220)
Cr. 4110 Revenues, miscellaneous receipts (803220)
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Dr. 5990 Contra Revenue - collected for others
Cr. 5900 Other revenue T 6025 Record the exchange sale purchase of the new asset using
reimbursable procedures. For portion financed from sale of asset: Dr. 3232 Reimbursable resources authority allocated for agreements
Cr. 3260 Disbursed appropriations Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1010 Fund balance with Treasury Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Unfilled customer orders For portion not covered from proceeds of sale: Dr. 3230 Uncommitted/unobligated allotments
Cr. 3260 Disbursed appropriations Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1010 Fund balance with Treasury T 6026 Sale of miscellaneous goods for cash. Not used for Replacement Sales
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Collection from sale Dr. 6210 General fund receipts deposited
Cr. 4110 Revenues, miscellaneous receipts Dr. 5990 Contra revenue - collected for others
Cr. 5900 Other revenue T 6027 Disposition of assets through casualty or retirement - fixed assets for
amounts $100,000 and over. Dr. 3830 Property disposed
Cr. 1511 Land, Government-Owned/held Cr. 1521 Buildings, Government-Owned/held Cr. 1531 Other structures and facilities, Government-Owned/held Cr. 1541 Leasehold improvements, Government-Owned/held Cr. 1550 Capitalized equipment, Government-Owned/held
T 6028 To record capital assets not previously recorded as work in progress
for current fiscal year amounts. Dr. 1511 Land, Government-Owned/held Dr. 1521 Buildings, Government-Owned/held Dr. 1531 Other structures and facilities, Government-Owned/held Dr. 1541 Leasehold improvements, Government-Owned/held Dr. 1550 Capitalized equipment, Government-Owned/held
Cr. 5130 R&D closings of current year expenses to fixed assets in progress Cr. 5230 C of F closings of current year expenses to fixed assets in
progress Cr. 5430 SFCDC closings of current year expenses to fixed assets in
progress Cr. 5530 OIG closings of current year expenses to fixed assets in progress Cr. 7130 SAT closings of current year expenses to fixed assets in progress Cr. 7230 HSF closings of current year expenses to fixed assets in progress Cr. 7330 MS closings of current year expenses to fixed assets in progress Cr. 7430 NAF closings of current year expenses to fixed assets in progress Cr. 7830 HSF Closing of current year expenses to fixed assets in progress
FS 52,53 Cr. 7930 HSF Closing of current year expenses to fixed assets in progress
FS 54,55 T 6028a To record capital assets not previously recorded as work in progress
for prior fiscal year amounts. Dr. 1511 Land, Government-Owned/held Dr. 1521 Buildings, Government-Owned/held
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Dr. 1531 Other structures and facilities, Government-Owned/held Dr. 1541 Leasehold improvements, Government-Owned/held Dr. 1550 Capitalized equipment, Government-Owned/held
Cr. 7610 R&D Prior Year Work in process (WIP) Expenses Cr. 7620 C of F Prior Year WIP Expenses Cr. 7640 SFCDC Prior Year WIP Expenses Cr. 7650 OIG Prior Year WIP Expenses Cr. 7660 SAT Prior Year WIP Expenses Cr. 7670 HSF Prior Year WIP Expenses Cr. 7680 MS Prior Year WIP Expenses Cr. 7690 NAF Prior Year WIP Expenses Cr. 7695 HSF Prior Year WIP Expenses FS 52,53 Cr. 7696 HSF Prior Year WIP Expenses FS 54,55
______________________________________________________________________________ T 6029 Receipt of donated inventory from the public. Dr. 1210 Inventories, store stock Dr. 1220 Inventories, stand-by stock
Cr. 4160 Revenues, donated property T 6029a Receipt of donated assets from the public for amounts $100,000 and
above. Dr. 1511 Land, Government-Owned/held Dr. 1521 Buildings, Government-Owned/held Dr. 1531 Other structures and facilities, Government-Owned/held Dr. 1541 Leasehold improvements, Government-Owned/held Dr. 1550 Capitalized equipment, Government-Owned/held
Cr. 4160 Revenues, donated property T 6030 Record the write-off of Heritage Assets $100,000 and over. Dr. 3830 Retired Property
Cr. 1511 Land, Government-Owned/Held Cr. 1521 Buildings, Government-Owned/Held Cr. 1531 Other structures and facilities, Government-Owned/held Cr. 1541 Leasehold improvements, Government-Owned/Held Cr. 1550 Capitalized equipment, Government-Owned/Held Cr. 1611 Land, Government-Owned/Contractor-Held Cr. 1621 Buildings, Government-Owned/Contractor-Held Cr. 1631 Other structures and facilities, Government-Owned/Contractor-
Held Cr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Cr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Cr. 1700 Fixed assets, grants and cooperative agreements Cr. 1960 Contractor-Held special tooling Cr. 1970 Contractor-Held special test equipment
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Cr. 1980 Contractor-Held agency peculiar ______________________________________________________________________________ T 6031 Reinstate Heritage Assets $100,000 and over previously written off . Dr. 1511 Land, Government-Owned/Held Dr. 1521 Buildings, Government-Owned/Held Dr. 1531 Other structures and facilities, Government-Owned/Held Dr. 1541 Leasehold improvements, Government-Owned/Held Dr. 1550 Capitalized equipment, Government-Owned/Held Dr. 1611 Land, Government-Owned/Contractor-Held Dr. 1621 Buildings, Government-Owned/Contractor-Held Dr. 1631 Other structures and facilities, Government-Owned/Contractor-Held Dr. 1641 Leasehold improvements, Government-Owned/Contractor-Held Dr. 1650 Capitalized equipment, Government-Owned/Contractor-Held Dr. 1700 Fixed assets, grants and cooperative agreements Dr. 1960 Contractor-Held special tooling Dr. 1970 Contractor-Held special test equipment Dr. 1980 Contractor-Held agency peculiar
Cr. 3830 Retired Property Trust fund entries: T 7000 Record trust fund allotment to Center. Dr. 1016 Trust fund cash available for expenditures
Cr. 3230 Uncommitted/unobligated allotments T 7001 Expenses incurred for Trust funds. Dr. 5700 Trust fund current year expenses
Cr. 2010 Accounts payable to Government agencies Cr. 2020 Accounts payable to others
T 7002 Disbursement of Trust funds. Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to others
Cr. 1016 Trust fund cash for expenditure Dr. 3250 Unliquidated obligations
Cr. 3260 Disbursed appropriations
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T 7003 Record securities or other investment acquired at a discount. Dr. 1065 Securities (at par)
Cr. 1015 Trust fund cash for investment Cr. 1066 Investment premium or discount
T 7004 Amortization of premium (discount) on Federal securities or other
investments. Dr. 1066 Investment premium or discount
Cr. 4140 Revenues, interest earned T 7005 Interest earned of Federal securities or other investments. (Central
Office only). Dr. 1015 Trust fund cash for investment
Cr. 4140 Revenues, interest earned T 7006 Record sale/maturity of securities or other investments acquired at
discount. (Central Office only) Dr. 1015 Trust fund cash for investment Dr. 1066 Investment premium or discount
Cr. 1065 Securities (at par) Cr. 4140 Revenues, interest earned
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T 7007 Transfer of interest earned to be made available for allotment. Trust
funds only. (Central Office only) Dr. 1010 Fund balance with Treasury
Cr. 3131 Unallotted apportionment’s available Dr. 3280 Trust fund allotments
Cr. 1015 Trust fund cash for investment T 7008 Transfer of interest earned to be made available for allotment.
Appropriated funds only. (Central Office only) Dr. 1010 Fund balance with Treasury
Cr. 3131 Unallotted apportionment’s available Dr. 3280 Trust fund allotments
Cr. 1015 Trust fund cash for investment T 7009 Accrual of interest income on investments. (Central Office only) Dr. 1160 Accounts receivable, investment income
Cr. 4140 Revenues, interest earned T 7010 Collection of interest when part was accrued. (Central Office only) Dr. 1010 Fund balance with U. S. Treasury
Cr. 1160 Accounts receivable, investment income Cr. 4140 Revenues, interest earned
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Closing appropriations: Entries Done in Pre-Closing. T 8000 Close appropriation accounts (direct). Action is done in pre-closing for
all accounts except revenue and expense. Closing of budgetary accounts: Dr. 3230 Uncommitted/unobligated allotments Dr. 3240 Unobligated commitments Dr. 3250 Unliquidated obligations
Cr. 1010 Fund balance with Treasury And reestablish in the appropriate closed account (80C010X) Dr. 1019 Undisbursed allotments for closed accounts
Cr. 3239 Uncommitted/unobligated allotments for closed accounts Cr. 3259 Unliquidated obligations for closed accounts
Closing of accounts payable accounts: Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to Others Dr. 2030 Contract holdbacks Dr. 2040 Accounts payable to Government agencies and funded from carrier
accounts 993, 994 or 998 Dr. 2050 Accounts payable to Others and funded from carrier accounts 993, 994
or 998 Dr. 2070 Contract holdbacks funded from carrier accounts 993, 994 or 998
Cr. 5110 R&D Current Year Expenses Cr. 5210 CofF Current Year Expenses Cr. 5410 SFCDC Current Year Expenses Cr. 5510 OIG Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7410 NAF Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 NSF Current Year Expenses FS 54,55
And reestablish in the appropriate closed account (80C010X) Dr. 8110 Current Unfunded Expenses for Closed Appropriations
Cr. 2019 Accounts payable to Government agencies for closed appropriation accounts
Cr. 2029 Accounts payable to others for closed appropriation accounts Closing of accounts receivable accounts: Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses
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Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other
And reestablish in the miscellaneous receipts (803200) Dr. 1150 Accounts receivable, other
Cr. 4110 Revenues, miscellaneous receipts Dr. 5990 Contra Revenue - collected for others
Cr. 5900 Other revenue Transfer of recertified checks from closing to current year appropriation: Closing appropriation: Dr. 1010 Fund balance with Treasury
Cr. 1080 Recertified checks issued Dr. 2280 Liability for recertified checks
Cr. 1180 Accounts receivable, refunds, recertified checks Current year appropriation: Dr. 1080 Recertified checks issued
Cr. 1010 Fund balance with Treasury Dr. 1180 Accounts receivable, refunds, recertified checks
Cr. 2280 Liability for recertified checks T 8001 Close appropriation accounts (reimbursable). Action is done in pre-
closing for all accounts except revenue and expense. Closing of budgetary accounts: Dr. 3220 Reserve for receipt of reimbursable orders Dr. 3231 Reimbursable resources authority for anticipated agreements Dr. 3232 Reimbursable resources authority allocated for agreements Dr. 3240 Unobligated commitments Dr. 3250 Unliquidated obligations
Cr. 1010 Fund balance with Treasury Cr. 3210 Reimbursable disbursing authority uncollected
And reestablish in the appropriate closed account (80C010X) Dr. 3219 Closed Accounts - Reimbursable Disbursing Authority Uncollected
Cr. 3259 Unliquidated obligations for closed accounts Cr. 3239 Uncommitted/unobligated allotments for closed accounts
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Closing of accounts receivable and accounts payable accounts: Dr. 2010 Accounts payable to Government agencies Dr. 2020 Accounts payable to Others Dr./Cr. 1010 Fund balance with Treasury
Cr. 1110 Accounts receivable, reimbursements, Government Cr. 1120 Accounts receivable, reimbursements, other Cr. 1130 Accounts receivable, refunds, Government Cr. 1140 Accounts receivable, refunds, other Cr. 1190 Accounts receivable, unbilled
And reestablish accounts payable in the appropriate closed account (80C010X) Dr. 8110 Current Unfunded Expenses for Closed Appropriations
Cr. 2019 Accounts payable to Government agencies for closed appropriation accounts
Cr. 2029 Accounts payable to others for closed appropriation accounts And reestablish accounts receivable as follows: If the receivable has already been disbursed: Reestablish in miscellaneous receipts (803200) Dr. 1150 Accounts receivable, other
Cr. 4110 Revenues, miscellaneous receipts Dr. 5990 Contra Revenue - collected for others
Cr. 5900 Other revenue Reestablish in current year appropriation Dr. 1110 Accounts receivable, reimbursements, Government Dr. 1120 Accounts receivable, reimbursements, other
Cr. 4120 Revenues, appropriations NOTE: This action will cause a difference between revenue and cost. If the receivable has been collected and not yet disbursed: Reestablish in current year appropriation Dr. 1010 Fund balance with U. S. Treasury
Cr. 2310 Advances from Others
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T 8002 Payment of canceled accounts payable - direct. Dr. 2019 Accounts payable to Government agencies for closed appropriation
accounts Dr. 2029 Accounts payable to others for closed appropriation accounts
Cr. 8110 Current Unfunded Expenses for Closed Appropriations Dr. 3259 Unliquidated obligations for closed accounts
Cr. 1019 Undisbursed allotments for closed accounts Dr. 3239 Uncommitted/unobligated allotments for closed accounts
(If disbursement is greater than canceled obligation) Cr. 1019 Undisbursed allotments for closed accounts
(If disbursement is greater than canceled obligation) then charge to the Current Year Appropriation: Dr. 3230 Uncommitted/unobligated allotments
Cr. 3260 Disbursed appropriations Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 5510 OIG Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7410 NAF Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1010 Fund balance with Treasury T 8003 Payment of canceled accounts payable - reimbursable. Dr. 2019 Accounts payable to Government agencies for closed appropriation
accounts Dr. 2029 Accounts payable to others for closed appropriation accounts
Cr. 8110 Current Unfunded Expenses for Closed Appropriations Dr. 3259 Unliquidated obligations for closed accounts
Cr. 3219 Closed Accounts - Reimbursable Disbursing Authority Uncollected If disbursement greater than canceled obligation, then for additional amount: Dr. 3239 Uncommitted/unobligated allotments for closed accounts
Cr. 3219 Closed Accounts - Reimbursable Disbursing Authority Uncollected then charge to the Current Year Appropriation:
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Dr. 3232 Reimbursable resources authority allocated for agreements Cr. 3260 Disbursed appropriations
Dr. 5110 R&D Current Year Expenses Dr. 5210 C of F Current Year Expenses Dr. 5410 SFCDC Current Year Expenses Dr. 7110 SAT Current Year Expenses Dr. 7210 HSF Current Year Expenses Dr. 7310 MS Current Year Expenses Dr. 7810 HSF Current Year Expenses FS 52,53 Dr. 7910 HSF Current Year Expenses FS 54,55
Cr. 1010 Fund balance with Treasury Dr. 3420 Reimbursements earned, unbilled
Cr. 3410 Unfilled reimbursable orders Dr. 1190 Accounts receivable, unbilled
Cr. 4120 Revenues, appropriations T 8004 Closed obligations expensed, after the appropriation has been closed. Dr. 8110 Current Unfunded Expenses for Closed Appropriations
Cr. 2019 Accounts payable to Government agencies for closed appropriation accounts
Cr. 2029 Accounts payable to others for closed appropriation accounts Closing Entries: T 9000 Close unobligated commitment balances for expiring direct
appropriations. Dr. 3240 Unobligated commitments
Cr. 3230 Uncommitted/unobligated allotments T 9001 Close unobligated commitment balances for expiring reimbursable
appropriations. Dr. 3240 Unobligated commitments
Cr. 3231 Reimbursable resources authority for anticipated agreements Dr. 3450 Reimbursable Orders Outstanding
Cr. 3410 Unfilled Reimbursable Orders T 9002 Closing of current year, interest and prior year expenses.
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Dr. 3740 Cumulative results of operations Dr./Cr. 3899 Other Prior Period Adjustments
Cr. 5110 R&D Current Year Expenses Cr. 5210 C of F Current Year Expenses Cr. 5410 SFCDC Current Year Expenses Cr. 5510 OIG Current Year Expenses Cr. 5700 Trust Fund Current Year Expenses Cr. 7110 SAT Current Year Expenses Cr. 7210 HSF Current Year Expenses Cr. 7310 MS Current Year Expenses Cr. 7410 NAF Current Year Expenses Cr. 7810 HSF Current Year Expenses FS 52,53 Cr. 7910 HSF Current Year Expenses FS 54,55 Cr. 5810 R&D Current Year Interest Expenses Cr. 5820 C of F Current Year Interest Expenses Cr. 5840 SFCDC Current Year Interest Expenses Cr. 5850 OIG Current Year Interest Expenses Cr. 5860 SAT Current Year Interest Expenses Cr. 5870 HSF Current Year Interest Expenses Cr. 5880 MS Current Year Interest Expenses Cr. 5890 NAF Current Year Interest Expenses Cr. 5895 HSF Current Year Interest Expenses FS 52,53 Cr. 5896 HSF Current Year Interest Expenses FS 54,55
T 9003 Closing of contra expense accounts to invested capital. Dr./Cr. 5130 R&D Closings of Current Year Expenses to Fixed Assets in Progress Dr./Cr. 5150 R&D Closings of Current Year Expenses to Contract Work in Process Dr./Cr. 5160 R&D Current Year Changes in Contractor-Held Inventories Dr./Cr. 5170 R&D Current Year Changes in Contractor-Held Special Test Equipment Dr./Cr. 5180 R&D Current Year Changes in Contractor-Held Agency-Peculiar
Property Dr./Cr. 5190 R&D Current Year Changes in Contractor-Held Special Tooling Dr./Cr. 5230 C OF F Closings of Current Year Expenses to Fixed Assets in Progress Dr./Cr. 5250 C OF F Closings of Current Year Expenses to Contract Work in Process Dr./Cr. 5260 C OF F Current Year Changes in Contractor-Held Inventories Dr./Cr. 5390 RPM Current Year Changes in Contractor-Held Special Tooling Dr./Cr. 5430 SFCDC Closings of Current Year Expenses to Fixed Assets in Progress Dr./Cr. 5450 SFCDC Closings of Current Year Expenses to Contract Work in
Process Dr./Cr. 5460 SFCDC Current Year Changes in Contractor-Held Inventories Dr./Cr. 5470 SFCDC Current Year Changes in Contractor-Held Special Test
Equipment Dr./Cr. 5480 SFCDC Current Year Changes in Contractor-Held Agency-Peculiar
Property Dr./Cr. 5490 SFCDC Current Year Changes in Contractor-Held Special Tooling
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Dr./Cr. 5530 OIG Closings of Current Year Expenses to Fixed Assets in Progress Dr./Cr. 5550 OIG Closings of Current Year Expenses to Contract Work in Process Dr./Cr. 5560 OIG Current Year Changes in Contractor-Held Inventories Dr./Cr. 5570 OIG Current Year Changes in Contractor-Held Special Test Equipment Dr./Cr. 5590 OIG Current Year Changes in Contractor-Held Special Tooling Dr./Cr. 7130 SAT Closings of Current Year Expenses to Fixed Assets in Progress Dr./Cr. 7150 SAT Closings of Current Year Expenses to Contract Work in Process Dr./Cr. 7160 SAT Current Year Changes in Contractor-Held Inventories Dr./Cr. 7170 SAT Current Year Changes in Contractor-Held Special Test Equipment Dr./Cr. 7180 SAT Current Year Changes in Contractor-Held Agency-Peculiar
Property Dr./Cr. 7190 SAT Current Year Changes in Contractor-Held Special Tooling Dr./Cr. 7230 HSF Closings of Current Year Expenses to Fixed Assets in Progress Dr./Cr. 7250 HSF Closings of Current Year Expenses to Contract Work in Process Dr./Cr. 7260 HSF Current Year Changes in Contractor-Held Inventories Dr./Cr. 7270 HSF Current Year Changes in Contractor-Held Special Test Equipment Dr./Cr. 7280 HSF Current Year Changes in Contractor-Held Agency-Peculiar
Property Dr./Cr. 7290
HSF Current Year Changes in Contractor-Held Special Tooling
Dr./Cr. 7330 MS Closings of Current Year Expenses to Fixed Assets in Progress Dr./Cr. 7350 MS Closings of Current Year Expenses to Contract Work in Process Dr./Cr. 7360 MS Current Year Changes in Contractor-Held Inventories Dr./Cr. 7370 MS Current Year Changes in Contractor-Held Special Test Equipment Dr./Cr. 7380 MS Current Year Changes in Contractor-Held Agency-Peculiar
Property Dr./Cr. 7390 MS Current Year Changes in Contractor-Held Special Tooling Dr./Cr. 7430 NAF Closings of Current Year Expenses to Fixed Assets in Progress Dr./Cr. 7450 NAF Closings of Current Year Expenses to Contract Work in Process Dr./Cr. 7460 NAF Current Year Changes in Contractor-Held Inventories Dr./Cr. 7830 HSF Closings of Current Year Expenses to Fixed Assets in Progress FS
52,53 Dr./Cr. 7850 HSF Closings of Current Year Expenses to Contract Work in Process
FS 52,53 Dr./Cr. 7860 HSF Current Year Changes in Contractor-Held Inventories FS 52,53 Dr./Cr. 7870 HSF Current Year Changes in Contractor-Held Special Test Equipment
FS 52,53 Dr./Cr. 7880 HSF Current Year Changes in Contractor-Held Agency-Peculiar FS
52,53 Dr./Cr. 7890 HSF Current Year Changes in Contractor-Held Special Tooling FS
52,53 Dr./Cr. 7930 HSF Closings of Current Year Expenses to Fixed Assets in Progress FS
54,55 Dr./Cr. 7950 HSF Closings of Current Year Expenses to Contract Work in Process
FS 54,55 Dr./Cr. 7960 HSF Current Year Changes in Contractor-Held Inventories FS 54,55 Dr./Cr. 7970 HSF Current Year Changes in Contractor-Held Special Test Equipment
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FS 54,55 Dr./Cr. 7980 HSF Current Year Changes in Contractor-Held Agency-Peculiar FS
54,55 Dr./Cr. 7990 HSF Current Year Changes in Contractor-Held Special Tooling FS
54,55 Cr. 7610 R&D Prior Year Work in process (WIP) Expenses Cr. 7620 C of F Prior Year WIP Expenses Cr. 7640 SFCDC Prior Year WIP Expenses Cr. 7650 OIG Prior Year WIP Expenses Cr. 7660 SAT Prior Year WIP Expenses Cr. 7670 HSF Prior Year WIP Expenses Cr. 7680 MS Prior Year WIP Expenses Cr. 7690 NAF Prior Year WIP Expenses Cr. 7695 HSF Prior Year WIP Expenses FS 52,53 Cr. 7696 HSF Prior Year WIP Expenses FS 54,55
Dr./Cr. 3730 Invested Capital T 9004a Funded (direct) Inventory changes for the fiscal year. Decrease: Dr. 3812 Net Change in Inventory
Cr. 3740 Cumulative Results of Operations Increase: Dr. 3740 Cumulative Results of Operations
Cr. 3812 Net Change in Inventory _____________________________________________________________________________
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T 9004b Closing of property adjustment accounts to invested capital. Dr./Cr. 3730 Invested capital Dr./Cr. 3810 Transfers of Fixed Assets Intra-NASA Dr./Cr. 3812 Net Change in Inventory Dr./Cr. 3815 Government Furnished Equipment Dr./Cr. 3820 Transfers from contractors Dr./Cr. 3850 Property Adjustments – Prior Period Dr. 5720 Financing Resources transferred in others without reimbursement
Cr. 3830 Property disposed Cr. 5730 Financing sources transferred out without reimbursement
T 9005 Closing of miscellaneous receipts and special fund accounts. Dr./Cr. 2210 Liability for deposit and receipt funds Dr. 4110 Revenues, miscellaneous receipts Dr. 4130 Revenues, special fund receipts Dr. 4160 Revenues, donated property Dr. 5900 Other Revenue Dr. 7519 Contra revenue, special fund receipts, current year expenses
Cr. 5990 Collections for Others Cr. 6210 General fund receipts deposited Cr. 6220 Special fund receipts deposited Cr. 6310 Uncollectible receivables (general and special fund accounts) Cr. 7510 Special fund receipts, current year expenses
T 9006 Closing of accounts to cumulative results of operations
(appropriations). Dr. 3260 Disbursed appropriations Dr. 4120 Revenues, appropriations
Cr. 3440 Reimbursements to Appropriations Dr./Cr. 6790 Other Expenses not Requiring Budgetary Resources Dr/Cr. 3740 Cumulative results of operations
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T 9007 Closing of unfunded expenses to future funding requirements. Dr./Cr. 5116 R&D unfunded expenses for contingent liabilities Dr./Cr. 5216 C of F unfunded expenses for contingent liabilities Dr./Cr. 5416 SFCDC unfunded expenses for contingent liabilities Dr./Cr. 5516 OIG unfunded expenses for contingent liabilities Dr./Cr. 7116 SAT unfunded expenses for contingent liabilities Dr./Cr. 7216 HSF unfunded expenses for contingent liabilities Dr./Cr. 7315 MS unfunded current year expenses (Workers’ Compensation and comp
time and credit hours accruals) Dr./Cr. 7316 MS unfunded expenses for contingent liabilities Dr./Cr. 7416 NAF unfunded expenses for contingent liabilities Dr./Cr. 7600 Changes in actuarial liability Dr./Cr. 7816 HSF Unfunded expenses for contingent liabilities FS 52,53 Dr./Cr. 7916 HSF Unfunded expenses for contingent liabilities FS 54,55 Dr./Cr. 3501 Future funding requirements T 9007a Closing of current unfunded expenses for closed appropriations. Dr./Cr. 8110 Current Unfunded Expenses for Closed Appropriations Dr./Cr. 3501 Future funding requirements T 9008 Closing of trust fund accounts. Dr. 4150 Revenues, donations (80X8980) Dr. 4140 Revenues, interest earned Dr./Cr. 3720 Trust fund balance Dr./Cr. 3899 Other Prior Period Adjustments
Cr. 5700 Trust fund current year expenses Cr. 3280 Trust fund allotments
Dr. 3260 Disbursed appropriations (trust fund accounts)
Cr. 3720 Trust fund balance
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T 9009 Updating of Unexpended Appropriations. Account 3750, Unexpended Appropriations should be updated using the current fiscal year changes in the appropriated (direct) accounts 3230, 3240, 3250 minus the changes in accounts payable accounts 2010, 2020, 2030, 2040, 2050, 2070 and 2090. If this calculation results in an increase for the fiscal year, then Dr. 3270 Appropriations Available for Expenditure
Cr. 3750 Unexpended Appropriations If this calculation results in an decrease for the fiscal year, then Dr. 3750 Unexpended Appropriations
Cr. 3270 Appropriations Available for Expenditure T 9010 Elimination of budgetary accounts. Appropriated (direct) Funds: At closing, increases to accounts payable (20X0) for direct funds will result in the following entry: Dr. 3270 Appropriations Available for Expenditure
Cr. 3740 Cumulative results of operations At closing, decreases to accounts payable (20X0) for direct funds will result in the following entry: Dr. 3740 Cumulative results of operations
Cr. 3270 Appropriations Available for Expenditure Reimbursable Funds: The sum of account 3210 plus 3220 less (3231 + 3232 + 3240 + 3250 less 20X0) equals Reimbursable Orders Awarded and Uncollected. Accounts 20X0 equals the Reimbursable Orders Earned and Undisbursed. The difference between these two amounts will generate the following entries: If Reimbursable Orders Awarded and Uncollected is greater than Reimbursable Orders Earned and Undisbursed then: Dr. 3270 Appropriations Available for Expenditure
Cr. 3740 Cumulative results of operations If Reimbursable Orders Awarded and Uncollected is less than Reimbursable Orders Earned and Undisbursed then: Dr. 3740 Cumulative results of operations
Cr. 3270 Appropriations Available for Expenditure NOTE: The sum of all the budgetary accounts (3200 series) including 3270 should equal zero.
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The Year-End Closing Entries reverse the initial entry. The annual effect of these account balances is zero. T 9011 To close downward adjustments of obligations that were unpaid and
unexpended at the end of the prior fiscal year. Dr. 4801 Unexpended Obligations - Unpaid
Cr. 4871 Downward Adjustments of Prior Year Unexpended Obligations T 9012 To close downward adjustments of obligations that were paid but
unexpended at the end of the prior fiscal year. Dr. 4802 Unexpended Obligations – Prepaid/Advanced
Cr. 4872 Downward Adjustments of Prior Year Prepaid/Advanced Unexpended Obligations
T 9013 To close downward adjustments of obligations that were expended at
the end of the prior fiscal year. Dr. 4901 Expended Authority - Unpaid
Cr. 4971 Downward Adjustments of Prior Year Unpaid Expended Authority
T 9014 To close downward adjustments of obligations that were paid and
expended at the end of the prior fiscal year. Dr. 4902 Expended Authority - Paid
Cr. 4972 Downward Adjustments of Prior Year Paid Expended Authority T 9015 To close upward adjustments of obligations that were unpaid and
unexpended at the end of the prior fiscal year. Dr. 4881 Upward Adjustments of Prior Year Unexpended Obligations
Cr. 4801 Unexpended Obligations - Unpaid
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T 9016 To close upward adjustments of obligations that were paid but
unexpended at the end of the prior fiscal year.
Dr. 4882 Upward Adjustments of Prior Year Prepaid/Advanced Unexpended Obligations
Cr. 4802 Unexpended Obligations – Prepaid/Advanced
T 9017 To close upward adjustments of obligations that were expended at the end of the prior fiscal year.
Dr. 4981 Upward Adjustments of Prior Year Unpaid Expended Authority
Cr. 4901 Expended Authority - Unpaid
T 9018 To close upward adjustments of obligations that were paid and expended at the end of the prior fiscal year.
Dr. 4982 Upward Adjustments of Prior Year Paid Expended Authority
Cr. 4902 Expended Authority - Paid
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9221-9 General Ledger T-Accounts (by account number)
Account Number: 1010 Account Title: Fund Balance with U.S. Treasury Normal Balance: Debit Definition: This account reflects the undisbursed balances of appropriations
available to installations for disbursing purposes.
Debit Credit T 1000
Budgetary Authority Apportionment by OMB. (Direct) (Central Office only)
Contra: 3131
T 1004 Record non-expenditure transfers from NASA appropriation(s). Approved SF 1151. (Central Office only)
Contra: 1011 T 1003 Record non-expenditure
transfers to NASA appropriation(s). Approved SF 1151. (Central Office only)
Contra: 1011
T 1005 Record withdrawals of unobligated balances due to rescission. Based upon receipt of warrant from Treasury and apportionment’s (SF 132) from OMB. (Central Office only) Contra: 3131
T 1006 Record transfer of funds from other agencies. (Central Office only)
Contra: 3131
T 1007 Authority allotted to Centers from Central Office. (Direct) (Central Office only)
Contra: 3131 T 1008 Record allotment authority
received by Centers. (Direct)
Contra: 3230
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Reimbursable)
Contra: 3232, 3250, 3410, 3440, 4120, Accounts payable, Current Year Expenses account(s)
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Account Number: 1010 Account Title: Fund Balance with U.S. Treasury Normal Balance: Debit Definition: This account reflects the undisbursed balances of appropriations
available to installations for disbursing purposes.
Debit Credit T 1037b Depositing of undeposited
collections pertaining to A/R - refunds. Contra: 1095, 1130, 1140, 3230
T 1029 Record late payment penalty. (Direct and reimbursable)
Contra: 1190, 3230, 3232, 3260, 3410, 3420, 4120, Current Year Interest Expenses account(s)
T 3009 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If able to record a disbursement at the time an advance payment was processed.
Contra: 3230, 3260, Current Year Expenses account(s)
T 1030 Record issuance of disbursements of vendor schedule that has been previously expensed. (Direct and Reimbursable)
Contra: 3250, 3260, Accounts payable
T 3010 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1410, 2020, 3230, 3250, Current Year Expenses account(s)
T 3002 Record prepayments. Government agency or Non-Government agency.
Contra: 1420, 1490
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Account Number: 1010 Account Title: Fund Balance with U.S. Treasury Normal Balance: Debit Definition: This account reflects the undisbursed balances of appropriations
available to installations for disbursing purposes.
Debit Credit T 3011 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if previously collected from the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1190, 3232, 3260, 3410, 3440, 4120, Current Year Expenses account(s)
T 3003 Record Letter of Credit authority issued to recipient.
Contra: 1050
T 3012 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected. If able to record a disbursement at the time an advance payment was processed.
Contra: 1110, 1120, 3232, 3260, 3410, 3430, 4120, Current Year Expenses account(s)
T 3004 Record advances to grantees and contractors. If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 2020, 3250, 3260
T 3013 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and not billed to the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1190, 3232, 3260, 3410, 3420, 4120, Current Year Expenses account(s)
T 3004 Record advances to grantees and contractors. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1430
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Account Number: 1010
Account Title: Fund Balance with U.S. Treasury Normal Balance: Debit Definition: This account reflects the undisbursed balances of appropriations
available to installations for disbursing purposes.
Debit Credit T 4002 Canceled check notice
received from Treasury.
Contra: 1080, 1180, 2280
T 3008 Record advances to travelers If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 2020, 3250, 3260 T 4013 Collection of refund
receivables for expenses incurred in the current year that create budgetary resources when collected.
Contra: 1130, 1140, 3230
T 3008 Record advances to travelers If unable to record a disbursement at the time an advance payment is processed.
Contra: 1410
T 4014 Collection of refunds receivable for expenses incurred in a prior year that create budgetary resources when collected. Contra: 1130, 1140, 3230, 3232,3420
T 4001 Establishes billing for recertified checks.
Contra: 1080, 1180, 2280
T 4016 Collection of reimbursable receivables with funds in deposit account.
Contra: 1040, 1110, 1120, 2210, 3210, 3430, 3440, 3450 Central office: 3110, 3150
T 6000 Capitalized leases - first payment made.
Contra: 2270, 5X30, 7X30, 58X0, Current Year Expenses account(s)
T 4017 Collection of reimbursable receivables with funds collected and deposited.
Contra: 1110, 1120, 3210, 3430, 3440, 3450 Central office: 3110, 3150
T 6001 Capitalized leases - subsequent payments made.
Contra: 2270, 5X30, 58X0, 7X30, Current Year Expenses account(s)
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Account Number: 1010 Account Title: Fund Balance with U.S. Treasury Normal Balance: Debit Definition: This account reflects the undisbursed balances of appropriations
available to installations for disbursing purposes.
Debit Credit T 7007 Transfer of interest earned to
be made available for allotment. Trust funds only. (Central office entry)
Contra: 1015, 3131, 3280
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For the portion financed from sale of asset.
Contra: 1190, 3232, 3260, 3410, 3420, 4120, Current Year Expenses account(s).
T 7008 Transfer of interest earned to be made available for allotment. Appropriated funds only. (Central office entry)
Contra: 1015, 3131, 3280
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 3230, 3260, Current Year Expenses account(s).
T 7010 Collection of interest when part was accrued. (Central Office only)
Contra: 1160, 4140
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Direct)
Contra: 3230, 3240, 3250 T 8000 Transfer of recertified checks
from closing to current year appropriation. Closing appropriation entry. (Direct)
Contra: 1080, 1180, 2280
T 8000 Transfer of recertified checks from closing to current year appropriation. Current appropriation entry. (Direct)
Contra: 1080, 1180, 2280
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Account Number: 1010
Account Title: Fund Balance with U.S. Treasury Normal Balance: Debit Definition: This account reflects the undisbursed balances of appropriations
available to installations for disbursing purposes.
Debit Credit T 8001 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Reimbursable)
Contra: 1110, 1120, 1130, 1140, 1190
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Reimbursable)
Contra: 3210, 3231, 3232, 3240, 3250
T 2000 Advances received from reimbursable customers. Contra: 2310
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Reimbursable)
Contra: 2010, 2020 T 8002 Payment of canceled accounts
payable (Direct) if disbursement is greater than canceled obligations, then to current year appropriation.
Contra: Current Year Expense(s) account(s)
T 8003 Payment of canceled account payable - (reimbursable) if disbursement is greater then canceled obligations, then charge to current year appropriation.
Contra: Current Year Expenses account(s)
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Account Number: 1011
Account Title: Estimated Appropriation Transfers Normal Balance: Either Definition: This amount reflects the amounts of the apportioned funds available for
appropriation transfers.
Debit Credit T 1002 Record anticipated non-
expenditure transfers to NASA appropriation(s). Approved SF 1151. (Central Office only) Contra: 3131
T 1001 Record anticipated non-expenditure transfers from NASA appropriation(s). Approved SF 1151. (Central Office only) Contra: 3131
T 1004 Record non-expenditure transfers from NASA appropriation(s). Approved SF 1151. (Central Office only)
Contra: 1010
T 1003 Record non-expenditure transfers to NASA appropriation(s). Approved SF 1151. (Central Office only)
Contra: 1010
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Account Number: 1015 Account Title: Trust Fund Cash for Investment Normal Balance: Debit Definition: This account reflects the balance of NASA’s trust funds that are
available for investing in Treasury based special issue securities.
Debit Credit T 7005 Interest earned of Federal
securities or other investments. (Central office only) Contra: 4140
T 7003 Record securities or other investments acquired at a discount. Contra: 1065, 1066
T 7006 Record sale/maturity of securities or other investments acquired at discount. (Central office only) Contra: 1065, 1066, 4140
T 7007 Transfer of interest earned to be made available for allotment. Trust funds only. Central office entry. Contra: 1010, 3131, 3280
T 7008 Transfer of interest earned to be made available for allotment. Appropriated funds only. Central office entry. Contra: 1010, 3131, 3280
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Account Number: 1016 Account Title: Trust Fund Cash Available for Expenditure Normal Balance: Debit Definition: This account reflects the balance of trust fund cash available for
disbursing.
Debit Credit T 7000 Record trust fund allotment at
the Center. Contra: 3230
T 7002 Disbursements of Trust funds.
Contra: 2010, 2020, 3250, 3260
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Account Number: 1017 Account Title: Cash, Gifts and Donations Normal Balance: Debit Definition: This account reflects the balance of cash, gifts and donations.
Debit Credit T 1033 Collection of gifts and
donations. (Headquarters accounting use only). If cash donation is received at another center the amount should be posted to the budget clearing account and OPAC to Headquarters (80-00-0001).
Contra: 4150
T 3000 Record cash, gifts and donations. (Headquarters accounting branch only) Contra: 4150
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Account Number: 1019 Account Title: Undisbursed Allotments for Closed Accounts Normal Balance: Debit Definition: This account reflects the undisbursed allotment balances for
appropriation accounts that have been closed to Treasury.
Debit Credit T 8000 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. And reestablish in the appropriate closed account (80C010X). (Direct)
Contra: 3239, 3259
T 8002 Payment of canceled accounts payable. (Direct)
Contra: 3259 T 8002 Payment of canceled accounts
payable (Direct) if disbursement is greater than canceled obligations.
Contra: 3239
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Account Number: 1040 Account Title: Deposit Funds with Disbursing Officer Normal Balance: Debit Definition: This account represents the amounts of voucher deductions and other
collections on deposit with the disbursing officer.
Debit Credit T 1024 De-obligations processed
where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (80X6559) Reimbursable
Contra: 2210
T 1035 OPAC of gifts and donations to Headquarters. (ALC 80-00-0001)
Contra: 2210 T 1034 Collection of gifts and
donations (at centers other than Headquarters). The amount should be posted to the budget clearing account and OPAC to Headquarters. (ALC 80-00-0001)
Contra: 2210
T 2005 Record transfer of statistical costs collected to Marshall Space Flight Center accounting branch. (ALC 80-00-4901) (80X6559) Contra: 2210
T 1038 Depositing of undeposited collections to deposit or receipt fund accounts.
Contra: 1095, 2210, 2290
T 4016 Collection of reimbursable receivables with funds in deposit account. Contra: 1010, 1110, 1120, 2210, 3210, 3430, 3440, 3450 Central office: 3110, 3150
T 6024 Record transfer of proceeds from the sale of an asset when the decision is made not to replace the item (80X6559).
Contra: 2210
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Account Number: 1040
Account Title: Deposit Funds with Disbursing Officer Normal Balance: Debit Definition: This account represents the amounts of voucher deductions and other
collections on deposit with the disbursing officer.
Debit Credit T 2001 Advances received from
reimbursable customers (Central Office) 80X6555; deposits held by Agency waiting assignment of resources authority.
Contra: 2210
T 2004 Collection of statistical reimbursable cost. (80X6559)
Contra: , 2210,
T 5000 Payroll deduction withheld. (i.e. Thrift Savings)
Contra: 2210, 3250, 3260
T 6023 Record the proceeds from sale of an asset to be replaced (80X6559) using reimbursable procedures.
Contra: 2210
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. Reestablish accounts receivable in the deposit fund if the receivable has been collected and not yet disbursed (80X6559). (Reimbursable)
Contra: 2210
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Account Number: 1050
Account Title: Letter of Credit Authority Outstanding Normal Balance: Debit Definition: This account represents the balance of Letter of Credit authority issued
to universities and nonprofit institutions that have not been drawn down.
Debit Credit T 3003 Record Letter of Credit
authority issued to recipient.
Contra: 1010
T 3005 Record advances to recipient organizations under Letter of Credit. If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 2020, 3250, 3260 T 3005 Record advances to recipient
organizations under Letter of Credit. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1440
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Account Number: 1060 Account Title: Deposits with Others Normal Balance: Debit Definition: This is a debit balance account maintained to reflect the amount of cash
on deposit with a financial institution other than the U.S. Treasury.
Debit Credit T 3001 Record deposit with others.
Contra: 2260
T 3007 Disposition of other cash.
Contra: 2260
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Account Number: 1065 Account Title: Investments (At Par) Normal Balance: Debit Definition: This accounts reflects the par value of securities held by NASA.
Debit Credit T 7003 Record securities or other
investments acquired at a discount.
Contra: 1015, 1066
T 7006 Record sale/maturity of securities or other investments acquired at discount. (Central office only)
Contra: 1015, 1066, 4140
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Account Number: 1066 Account Title: Securities - Unamortized Premium of Discount Normal Balance: Either Definition: This account reflects the unamortized amount of premiums or discounts
on securities.
Debit Credit T 7004 Amortization of premium
(discount) on Federal securities or other investments. (Central office only)
Contra: 4140
T 7003 Record securities or other investments acquired at a discount. (Central office only)
Contra: 1015, 1065 T 7006 Record sale/maturity of
securities or other investments acquired at discount. (Central office only)
Contra: 1015, 1065, 4140
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Account Number: 1080 Account Title: Recertified Checks Issued Normal Balance: Debit Definition: This account reflects the amount of recertified checks that have been
issued before final resolution of the initial check.
Debit Credit T 4001 Establishes billing for
recertified checks.
Contra: 1010, 1180, 2280
T 4002 Canceled check notice received from Treasury.
Contra: 1010, 1180, 2280 T 8000 Transfer of recertified checks
from closing to current year appropriation. Current appropriation entry. (Direct)
Contra: 1010, 1180, 2280
T 4003 Original check is cashed and written off as uncollectible.
Contra: 1180, 2280, 3230, 3260, 6310
T 8000 Transfer of recertified checks from closing to current year appropriation. Closing appropriation entry. (Direct)
Contra: 1010, 1180, 2280
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Account Number: 1095 Account Title: Undeposited Collections Normal Balance: Debit Definition: This account reflects the amount of cash and checks that are held at the
end of a month and not deposited on a SF 215.
Debit Credit T 1036 Collection for which a deposit
ticket is not generated by the end of the accounting period.
Contra: 2290
T 1037a Deposit of undeposited collections pertaining to A/R - reimbursements. Contra: 2290
T 1036 Collection for which a deposit ticket is not generated by the end of the accounting period.
Contra: 2290
T 1037b Deposit of undeposited collections pertaining to A/R - refunds. Contra: 2290
T 1038 Depositing of undeposited collections to deposit or receipt fund accounts.
Contra: 1040, 2210, 2290
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Account Number: 1110 Account Title: Accounts Receivable, Reimbursements, Government Normal Balance: Debit Definition: This accounts reflects the amount of appropriation reimbursements
billed, but not yet collected.
Debit Credit T 2002 Establishes billing for
reimbursements.
Contra: 1190, 3420, 3430
T 1023 De-obligations entered, expensed, unpaid to the contractor and billed to the reimbursable customer. (Reimbursable)
Contra: 3232, 3250, 3410, 3430, 4120, Accounts Payable, Current Year Expenses account(s)
T 1037a Deposit of undeposited collections pertaining to A/R - reimbursements. .
Contra: 1010, 2290, 3440, 3450
T 3012 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected from the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 3232, 3260, 3410, 3430, 4120, Current Year Expenses account(s)
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Account Number: 1110
Account Title: Accounts Receivable, Reimbursements, Government Normal Balance: Debit Definition: This accounts reflects the amount of appropriation reimbursements
billed, but not yet collected.
Debit Credit T 3015 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if previously billed but not collected from the customer. If unable to record a disbursement at the time an advance payment is processed.
Contra: 2020, 3232, 3250, 3410, 3430, 4120, Current Year Expenses account(s)
T 4011 Write off of accounts receivable. (Reimbursable)
Contra: 1119, 3230, 3232, 3260, 4120, Current Year Expenses account(s)
T 4016 Collection of reimbursable receivables with funds in deposit account.
Contra: 1010, 1040, 2210, 3210, 3430, 3440, 3450 Central office: 3110, 3150
T 4017 Collection of reimbursable receivables with funds collected and deposited.
Contra: 1010, 3210, 3430, 3440, 3450 Central office: 3110, 3150
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Account Number: 1110
Account Title: Accounts Receivable, Reimbursements, Government Normal Balance: Debit Definition: This accounts reflects the amount of appropriation reimbursements
billed, but not yet collected.
Debit Credit
T 8001 Close appropriation accounts (reimbursable). Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Reimbursable)
Contra: 1010
T 2000a Collection of Accounts Receivable. Contra: 2310
T 2000b As of September 30, before pre-closing is prepared, performing centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected. Contra: 2310
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Account Number: 1119
Account Title: Allowance for Loss on Accounts Receivable, Reimbursements,
Government, 1110 Normal Balance: Credit Definition: This accounts reflects the amount of allowance for loss on
appropriation reimbursements billed, but not yet collected.
Debit Credit T 4011 Write off of accounts
receivable. (Reimbursable) Contra: 1110, 3230, 3232, 3260, 4120, Current Year Expenses account(s)
T 4007 Record estimated loss of accounts receivable , related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: Current Year Expenses account(s)
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Account Number: 1120 Account Title: Accounts Receivable, Reimbursements, Other Normal Balance: Debit Definition: This accounts reflects the amount of appropriation reimbursements bill,
but not yet collected.
Debit Credit T 2002 Establishes billing for
reimbursements.
Contra: 1190, 3420, 3430
T 1023 De-obligations entered, expensed, unpaid to the contractor and billed to the reimbursable customer. (Reimbursable)
Contra: 3232, 3250, 3410, 3430, 4120, Accounts Payable, Current Year Expenses accounts(s)
T 1037a Deposit of undeposited collections pertaining to A/R - reimbursements.
Contra: 1010, 1095, 2290, 3230, 3260, 3430, 3440
T 2000a Collection of Accounts Receivable.
Contra: 2310 T 3012 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected from the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 3232, 3260, 3410, 3430, 4120, Current Year Expenses account(s)
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Account Number: 1120
Account Title: Accounts Receivable, Reimbursements, Other Normal Balance: Debit Definition: This accounts reflects the amount of appropriation reimbursements bill,
but not yet collected.
Debit Credit T 3015 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if previously billed but not collected from the customer. If unable to record a disbursement at the time an advance payment is processed.
Contra: 2020, 3232, 3250, 3410, 3430, 4120, Current Year Expenses account(s)
T 4011 Write off of accounts receivable. (Reimbursable)
Contra: 1129, 3230, 3232, 3260, 4120, Current Year Expenses account(s)
T 4016 Collection of reimbursable receivables with funds in deposit account.
Contra: 1010, 1040, 2210, 3210, 3430, 3440, 3450 Central office: 3110, 3150
T 4017 Collection of reimbursable receivables with funds collected and deposited.
Contra: 1010, 3210, 3430, 3440, 3450 Central office: 3110, 3150
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Account Number: 1120
Account Title: Accounts Receivable, Reimbursements, Other Normal Balance: Debit Definition: This accounts reflects the amount of appropriation reimbursements bill,
but not yet collected.
Debit Credit T 8001 Close appropriation accounts
(reimbursable). Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Reimbursable)
Contra: 1010 T 2000b As of September 30, before
pre-closing is prepared, performing centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected.
Contra: 2310
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Account Number: 1129
Account Title: Allowance for Loss on Accounts Receivable, Reimbursements, Others,
1120 Normal Balance: Credit Definition: This accounts reflects the amount of allowance for loss on
appropriation reimbursements billed, but not yet collected.
Debit Credit T 4011 Write off of accounts
receivable. (Reimbursable) Contra: 1120, 3230, 3232, 3260, 4120, Current Year Expenses account(s)
T 4007 Record estimated loss of accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: Current Year Expenses account(s)
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Account Number: 1130 Account Title: Accounts Receivable, Refunds, Government Normal Balance: Debit Definition: This account reflects the amount of appropriation refunds billed, but not
collected.
Debit Credit T 1031 Establishes billings for refunds
due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 6790 Other Expense account(s)
T 1037b Depositing of undeposited collections pertaining to A/R - refunds.
Contra: 1010, 2290, 3230, 3260, 3430, 3440
T 4010 Write off of accounts receivable. (Direct and reimbursable)
Contra: 1149, 1139 T 4013 Collection of refund
receivables for expenses incurred in the current year that create budgetary resources when collected.
Contra: 1010, 3260 T 4014 Collection of refunds
receivable for expenses incurred in a prior year that create budgetary resources when collected. Contra: 1010, 1190, 3232, 3260, 3410, 3440, 4120
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Direct)
Contra: 7700
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Account Number: 1130 Account Title: Accounts Receivable, Refunds, Government Normal Balance: Debit Definition: This account reflects the amount of appropriation refunds billed, but not
collected.
Debit Credit T 8001 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Reimbursable)
Contra: 1010
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Account Number: 1139 Account Title: Allowance for Loss on Accounts Receivable, Refunds, Government Normal Balance: Credit Definition: This accounts reflects the amount of allowance for loss on
appropriation refunds.
Debit Credit T 4010 Write off of accounts
receivable. (Direct and reimbursable)
Contra: 1130
T 4007 To record the allowance for loss on accounts receivable.
Contra: 6790 Other Expense account(s)
T 4011 Write off of accounts receivable. (Reimbursable)
Contra: 1130, 3230, 3232, 3260, 4120, Current Year Expenses account(s)
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Account Number: 1140 Account Title: Accounts Receivable, Refunds, Other Normal Balance: Debit Definition: This account reflects the amount of appropriation refunds billed, but not
collected.
Debit Credit T 1031 Establishes billings for refunds
due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 6790 Other Expense account(s)
T 1037b Depositing of undeposited collections pertaining to A/R - refunds.
Contra: 1010,1095, 2290, 3230, 3260, 3430, 3440
T 4010 Write off of accounts receivable. (Direct and reimbursable)
Contra: 1149, 1139
T 4013 Collection of refund receivables for expenses incurred in the current year that create budgetary resources when collected.
Contra: 1010, 3260 T 4014 Collection of refunds
receivable for expenses incurred in a prior year that create budgetary resources when collected
Contra: 1010, 1190, 3232, 3260, 3410, 3440, 4120
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Direct)
Contra: 7700
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Account Number: 1140 Account Title: Accounts Receivable, Refunds, Other Normal Balance: Debit Definition: This account reflects the amount of appropriation refunds billed, but not
collected.
Debit Credit T 8001 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Reimbursable)
Contra: 1010
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Account Number: 1149
Account Title: Allowance for Loss on Accounts Receivable, Refunds, Others, 1140 Normal Balance: Credit Definition: This accounts reflects the amount of allowance for loss on
appropriation refunds.
Debit Credit T 4010 Write off of accounts
receivable. (Direct and reimbursable)
Contra: 1140
T 4007 To record the allowance for loss on accounts receivable.
Contra: 6790 Other Expense account(s)
T 4011 Write off of accounts receivable (Reimbursable)
Contra: 1140, 3230, 3232, 3260, 4120, Current Year Expenses account(s)
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Account Number: 1150 Account Title: Accounts Receivable, Other Normal Balance: Debit Definition: This account reflects the amounts due which, when collected, are for
deposit to miscellaneous receipts, special fund receipts, or deposit funds.
Debit Credit
T 4000 Establishes billing for miscellaneous receipts.
Contra: 4110, 5900, 5990
T 4005 Collection for interest income. (801435)
Contra: 6220 T 4004 Establishes billing for interest
income from delinquent debt. (801435)
Contra: 4130, 5900, 5990
T 4012 Write off of accounts and interest receivable (special fund and miscellaneous receipts)
Contra: 1158 or 1159 T 4006 Record interest, penalties and
administrative charges assessed to customer accounts. Interest 801435; Penalties and administrative 801099
Contra: 4130, 5900, 5990
T 4015 Collection of miscellaneous receipt receivables.
Contra: 6210 T 6003 Record accounts receivable
from individual required to pay for lost or damaged property. (803220)
Contra: 4110, 5900, 5990
T 4018 Collection of receivables for special funds.
Contra: 6220 T 8000 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable (direct). Reestablish the receivable in the miscellaneous receipts (803220).
Contra: 4110
T 6004 Record amount received on accounts receivable to replace lost or damaged property. (803220)
Contra: 6210
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Account Number: 1150
Account Title: Accounts Receivable, Other Normal Balance: Debit Definition: This account reflects the amounts due which, when collected, are for
deposit to miscellaneous receipts, special fund receipts, or deposit funds.
Debit Credit
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. Reestablish accounts receivable in the appropriate miscellaneous receipts if the receivable has already been disbursed (803220). (Reimbursable)
Contra: 4110, 5900, 5990
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. Reestablish accounts receivable in the deposit fund if the receivable has not been disbursed (80X6559). (Reimbursable)
Contra: 2210
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Account Number: 1158
Account Title: Allowance for Loss on Interest Receivable Normal Balance: Credit Definition: This accounts reflects the amount of allowance for loss on interest
receivable.
Debit Credit T 4012 Write off of interest receivable
(special fund and miscellaneous receipts).
Contra: 1150
T 4009 Record estimated loss of interest receivable.
Contra: 2210, 7510, 7519
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Account Number: 1159
Account Title: Allowance for Loss on Accounts Receivable, Other 1150 Normal Balance: Credit Definition: This accounts reflects the amount of allowance for loss on
appropriation refunds.
Debit Credit T 4012 Write off of accounts
receivable (special fund and miscellaneous receipts)
Contra: 1150
T 4008 Record estimated loss of accounts receivable for special fund and miscellaneous receipts.
Contra: 2210, 7510, 7519
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Account Number: 1160 Account Title: Accounts Receivable, Investment Interest Normal Balance: Debit Definition: This account reflects the amount of interest due on investments.
Debit Credit T 7009 Accrual of interest income.
(Central office only)
Contra: 4140
T 7010 Collection of interest when part was accrued. (Central Office only)
Contra: 1010, 4140
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Account Number: 1180
Account Title: Accounts Receivable, Refunds, Recertified Checks Normal Balance: Debit Definition: This account reflects amounts due from vendors and individuals for
checks that have been recertified, but resolution of the initial check has not yet been obtained.
Debit Credit
T 4001 Establishes billing for recertified checks.
Contra: 1010, 1080, 2280
T 4002 Canceled check notice received from Treasury.
Contra: 1010, 1080, 2280 T 8000 Transfer of recertified checks
from closing to current year appropriation. Current appropriation entry. (Direct)
Contra: 1010, 1080, 2280
T 4003 Original check is cashed and written off as uncollectible.
Contra: 1080, 2280, 3230, 3260, 6310
T 8000 Transfer of recertified checks from closing to current year appropriation. Closing appropriation entry. (Direct)
Contra: 1010, 1080, 2280
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Account Number: 1190 Account Title: Accounts Receivable, Unbilled Normal Balance: Debit Definition: This account reflects accounts receivable which have not been billed.
Debit Credit T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions). (Reimbursable)
Contra: 3232, 3250, 3410, 3420, 4120, Current Year Expenses accounts(s), Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Reimbursable)
Contra: 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s), Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Reimbursable)
Contra: 3232, 3240, 3250, 3410, 3420, 4120, Current Year Expenses accounts(s), Accounts Payable
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Reimbursable)
Contra: 1130, 1140, 3410, 3420, 4120, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Reimbursable)
Contra: 3232, 3240, 3250, 3410, 3420, 4120, Current Year Expenses accounts(s), Accounts Payable
T 2002 Establishes billing for reimbursements.
Contra: 1110, 1120, 3420, 3430
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Account Number: 1190
Account Title: Accounts Receivable, Unbilled Normal Balance: Debit Definition: This account reflects accounts receivable which have not been billed.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Reimbursable)
Contra: 2010, 2020, 3410, 3420, 4120, Current Year Expenses account(s)
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected. If able to record a disbursement at the time an advance payment was processed. .
Contra: 1010, 3232, 3260, 3410, 3440, 4120, Current Year Expenses account(s)
T 1027 Goods received. (Reimbursable)
Contra: 2010, 2020, 2030, 3410, 3420, 4120, Current Year Expenses account(s)
T 3013 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and not billed to the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 3232, 3260, 3410, 3420, 4120, Current Year Expenses account(s)
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Account Number: 1190
Account Title: Accounts Receivable, Unbilled Normal Balance: Debit Definition: This account reflects accounts receivable which have not been billed.
Debit Credit T 1029 Record late payment penalty.
(Reimbursable)
Contra: 1010, 3232, 3260, 3410, 3420, 4120, Current Year Interest Expenses account(s)
T 3014 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher and previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 2020, 3232, 3250, 3410, 3440, 4120, Current Year Expenses account(s)
T 2006 Year-end adjustment of a credit balance accounts receivable, related to reimbursable activity. This entry needs to be reversed in October.
Contra: 2090
T 3016 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher and previously not billed to the customer. If unable to record a disbursement at the time an advance payment is processed.
Contra: 2020, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
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Account Number: 1190
Account Title: Accounts Receivable, Unbilled Normal Balance: Debit Definition: This account reflects accounts receivable which have not been billed.
Debit Credit T 3006 Liquidation of prepayments at
time of expensing. (Reimbursable)
Contra: 1420, 1490, 3250, 3260, 3410, 3420, 4120, Current Year Expenses account(s)
T 4014 Collection of refunds receivable for expenses incurred in a prior year that create budgetary resources when collected. Contra: 1010, 1130, 1140, 3232, 3260, 3410, 3440, 4120
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued. (Reimbursable)
Contra: 3232, 3260, 3410, 3420, 4120
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Reimbursable)
Contra: 1010
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For the portion financed from sale of asset.
Contra: 4120
T 2000b As of September 30, before pre-closing is prepared, performing centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected. Contra: 2310
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Account Number: 1190
Account Title: Accounts Receivable, Unbilled Normal Balance: Debit Definition: This account reflects accounts receivable which have not been billed.
Debit Credit T 8003 Payment of canceled accounts
payable (Reimbursable). If disbursement greater than canceled obligation, then to the Current Year Appropriation.
Contra: 4120
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Account Number: 1210
Account Title: Inventory, Store Stock, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the expense of material being held in inventory by
a Center which is repetitively procured, stored and issued on the basis of recurring demand.
Debit Credit
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock:
Contra: 5110, 5210, 5410, 5510, 7110, 7210, 7310, 7410
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 5110, 5210, 5410, 5510, 7110, 7210, 7310, 7410
T 6020 Transfers-in of assets from other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at book value from transferring agency).
Contra: 5720
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 5110, 5210, 5410, 5510, 7110, 7210, 7310, 7410
T 6029 Receipt of donated assets from the public.
Contra: 4160
T 6022 Record transfer of assets to be disposed.
Contra: 3830
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Account Number: 1220
Account Title: Inventories, Stand-By Stock, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the expense of material acquired in inventory by a
Center until required by the program.
Debit Credit T 6014 Transfer of inventory to general
ledger accounts based on data from Supply and Equipment Management Office (SEMO). Store stock or stand-by stock:
Contra: 5110, 5210, 5410, 5510, 7110, 7210, 7310, 7410
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 5110, 5210, 5410, 5510, 7110, 7210, 7310, 7410
T 6020 Transfers-in of assets from other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency).
Contra: 5720
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 5110, 5210, 5410, 5510, 7110, 7210, 7310, 7410
T 6029 Receipt of donated assets from the public.
Contra: 4160
T 6022 Record transfer of assets to be disposed.
Contra: 3830
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Account Number: 1230
Account Title: Inventories, Program Stock, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the expense of material being held in inventory by
a Center for emergencies.
Debit Credit T 6012 Establish program stock.
Contra: 1239
T 6013 Issue program stock.
Contra: 1239 T 6014 Transfer of inventory to general
ledger accounts based on data from SEMO. Program stock:
Contra: 1239
T 6019 Adjustment for actual loss of inventory - program stock.
Contra: 1239 T 6022 Record transfer of assets to be
disposed.
Contra: 1239
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Account Number: 1239
Account Title: Contra Inventories, Program Stock Normal Balance: Credit Definition: This account is the contra (offset) account to account 1230.
Debit Credit T 6013 Issue program stock.
Contra: 1230
T 6012 Establish program stock.
Contra: 1230 T 6019 Adjustment for actual loss of
inventory - program stock.
Contra: 1230
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Program stock:
Contra: 1230 T 6022 Record transfer of assets to be
disposed.
Contra: 1230
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Account Number: 1300
Account Title: Inventories, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the expense of Government-Owned/Contractor-
Held inventories.
Debit Credit T 6009a Record net change in Work in
Process from the NF 1018. Contra: 5550
T 6009a Record net change in Work in Process from the NF 1018.
Contra: 5550
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Account Number: 1410
Account Title: Advances to Travelers Normal Balance: Debit Definition: This account reflects the outstanding balance of advances made to
employees for travel and for the shipment of household goods in accordance with existing regulations.
Debit Credit
T 3008 Record advances to travelers. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1010
T 3008 Year-end closing entry for Center unable to record a disbursement at the time an advance payment is processed (done by Central Office).
Contra: 2020, 3250, 3260 T 3010 Collection of overdue travel
advance (direct) that was not expended based upon the travel voucher. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1010, 2020, 3230, 3250, Current Year Expenses account(s)
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Account Number: 1420
Account Title: Prepayments Normal Balance: Debit Definition: This account reflects the outstanding prepayments to others, Federal or
non-Federal, for services to be rendered or material to be furnished. Expenditures that provide future benefits.
Debit Credit
T 3002a Record prepayments (G/N).
Contra: 1010
T 3006 Liquidation of advances to government agencies and prepayments (G/N). (Direct and Reimbursable)
Contra: 1190, 3250, 3260, 3410, 3420, 4120, Current Year Expenses account(s)
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Account Number: 1430
Account Title: Advances to Grantees and Contractors Normal Balance: Debit Definition: This account reflects the outstanding balance of advances paid to NASA
grantees and contractors.
Debit Credit T 3004 Record advances to grantees
and contractors. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1010
T 3004 Year end closing entry for Center unable to record a disbursement at the time an advance payment is processed (done by Central office).
Contra: 2020, 3250, 3260
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Account Number: 1440
Account Title: Advances to Recipient Organizations Under the Letter of Credit Normal Balance: Debit Definition: This account reflects the outstanding balance of advances made to
grantees and contractors under letters of credit.
Debit Credit T 3005 Record advances to recipient
organizations under Letter of Credit. If unable to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1050
T 3005 Year end closing entry for Center unable to record a disbursement at the time an advance payment is processed (done by Central Office).
Contra: 2020, 3250, 3260
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Account Number: 1490
Account Title: Advances to Government Agencies Normal Balance: Debit Definition: This account reflects the outstanding balance of advances paid to
Government agencies for payments made in contemplation of the future performance of services, receipt of goods or receipt of other assets.
Debit Credit
T 3002b Record advances to government agencies.
Contra: 1010
T 3006 Liquidation of advances to government agencies and prepayments (G/N). (Direct and Reimbursable)
Contra: 1190, 3250, 3260, 3410, 3420, 4120, Current Year Expenses account(s)
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Account Number: 1511
Account Title: Land, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized value of land owned by NASA
including public domain lands, standby facilities, and permanent improvements to the land.
Debit Credit
T 6006 Receipt of property between centers.
Contra: 3810
T 6005 Issuance of property between centers.
Contra: 3810 T 6011b Property received from
contractors (amounts over $100,000.)
Contra: 3820
T 6011c Government-Held property transferred to contractors.
Contra: 3815 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency).
Contra: 5720
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over.
Contra: 5730 T 6028 To record capital assets not
previously recorded as work in progress for current fiscal year amounts.
Contra: 5130, 5230, , 5430, 5530, 7130, 7230, 7330, 7430
T 6027 Disposition of assets through casualty or retirement - fixed assets.
Contra: 3830
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Account Number: 1511
Account Title: Land, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized value of land owned by NASA
including public domain lands, standby facilities, and permanent improvements to the land.
Debit Credit
T 6028a To record capital assets not
previously recorded as work in progress for prior fiscal year amounts. Contra: 7610, 7620, 7640, 7650, 7660, 7670, 7680, 7690
T 6030 Record the write-off of Heritage Assets $100,000 and over.
Contra: 3850
T 6029a Receipt of donated assets from the public.
Contra: 4160
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
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Account Number: 1521 Account Title: Buildings, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned buildings.
Debit Credit T 6006 Receipt of property between
Centers.
Contra: 3810
T 6005 Issuance of property between Centers.
Contra: 3810 T 6011b Property received from
contractors (amounts over $100,000
Contra: 3820
T 6011c Government-Held property transferred to contractors.
Contra: 3815 T 6017 Capitalization of work in
process or recognition of expense.
Contra: 5120, 5220, 5420, 5520, 7120, 7220, 7320, 7420, 7610 ,7620, 7640, 7650, 7660, 7670, 7680, 7690
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over.
Contra: 5730
T 6020 Transfers-in of assets from other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency).
Contra: 5720
T 6027 Disposition of capital assets through casualty or retirement.
Contra: 3830
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Account Number: 1521 Account Title: Buildings, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects capitalized value of NASA-Owned buildings.
Debit Credit T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 5130, 5230, 5430, 5530, 7130, 7230, 7330, 7430
T 6030 Record the write-off of Heritage Assets $100,000 and over.
Contra: 3850
T 6028a To record capital assets not previously recorded as work in progress for prior fiscal year amounts. Contra: 7610, 7620, 7640, 7650, 7660, 7670, 7680, 7690
T 6029a Receipt of donated assets from the public.
Contra: 4160
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
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Account Number: 1531
Account Title: Other Structures and Facilities, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned structures
and facilities other than buildings.
Debit Credit T 6006 Receipt of property between
Centers.
Contra: 3810
T 6005 Issuance of property between Centers.
Contra: 3810 T 6011b Property received from
contractors (amounts over $100,000.)
Contra: 3820
T 6011c Government-Held property transferred to contractors.
Contra: 3815 T 6017 Capitalization of work in
process or recognition of expense.
Contra: 5120, 5220, 5420, 7120, 7220, 7320, 7420, 7610 ,7620, 7640, 7650, 7660, 7670, 7680, 7690
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over.
Contra: 5730
T 6020 Transfers-in of assets from other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency).
Contra: 5720
T 6027 Disposition of assets through casualty or retirement - fixed assets.
Contra: 3830
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Account Number: 1531 Account Title: Other Structures and Facilities, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects capitalized value of NASA-owned structures and
facilities other than buildings.
Debit Credit T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 5130, 5230, 5430, 5530, 7130, 7230, 7330, 7430
T 6030 Record the write-off of Heritage Assets $100,000 and over.
Contra: 3850
T 6028a To record capital assets not previously recorded as work in progress for prior fiscal year amounts. Contra: 7610, 7620, 7640, 7650, 7660, 7670, 7680, 7690
T 6029a Receipt of donated assets from the public. Contra: 4160
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
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Account Number: 1541
Account Title: Leaseholds Improvements, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized value of improvements to leased
land, building, structures, and facilities occupied by NASA as a lessee, as well as easements and right-of-way.
Debit Credit
T 6006 Receipt of property between Centers.
Contra: 3810
T 6005 Issuance of property between Centers.
Contra: 3810 T 6011b Property received from
contractors (amounts over $100,000.)
Contra: 3820
T 6011c Government-Held property transferred to contractors.
Contra: 3815 T 6017 Capitalization of work in
process or recognition of expense.
Contra: 5120, 5220, 5420, 5520, 7120, 7220, 7320, 7420, 7610 ,7620, 7640, 7650, 7660, 7670, 7680, 7690
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over.
Contra: 5730
T 6020 Transfers-in of assets from other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency).
Contra: 5720
T 6027 Disposition of assets through casualty or retirement - fixed assets.
Contra: 3830
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Account Number: 1541
Account Title: Leaseholds Improvements, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized values improvements to leased
land, building, structures, and facilities occupied by NASA as a lessee, as well as easements and right-of-way.
Debit Credit T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 5130, 5230, 5430, 5530, 7130, 7230, 7330, 7430
T 6030 Record the write-off of Heritage Assets $100,000 and over. Contra: 3850
T 6028a To record capital assets not previously recorded as work in progress for prior fiscal year amounts. Contra: 7610, 7620, 7640, 7650, 7660, 7670, 7680, 7690
T 6029a Receipt of donated assets from the public.
Contra: 4160
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
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Account Number: 1550
Account Title: Capitalized Equipment, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized value of equipment which meets
NASA's capitalization criteria.
Debit Credit T 6002 Capitalized leases - title
passes to Agency at the end of the lease.
Contra: 1940
T 6005 Issuance of property between centers.
Contra: 3810 T 6006 Receipt of property between
centers.
Contra: 3810
T 6011c Government-Held property transferred to contractors.
Contra: 3815 T 6011b Property received from
contractors from amounts over $100,000.
Contra: 3820
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over.
Contra: 5730 T 6017 Capitalization of work in
process or recognition of expense. Contra: 5120, 5220, 5420, 5520, 7120, 7220, 7320, 7420, 7610 ,7620, 7640, 7650, 7660, 7670, 7680, 7690
T 6027 Disposition of capital assets through casualty or retirement. Contra: 3830
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Account Number: 1550 Account Title: Capitalized Equipment, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized value of equipment which meets
NASA's capitalization criteria.
Debit Credit T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency).
Contra: 5720
T 6030 Record the write-off of Heritage Assets $100,000 and over.
Contra: 3850 T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 5130, 5230, 5430, 5530, 7130, 7230, 7330, 7430
T 6028a To record capital assets not previously recorded as work in progress for prior fiscal year amounts. Contra: 7610, 7620, 7640, 7650, 7660, 7670, 7680, 7690
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Account Number: 1550 Account Title: Capitalized Equipment, Government-Owned/Government-Held Normal Balance: Debit Definition: This account reflects the capitalized value of equipment which meets
NASA's capitalization criteria.
Debit Credit
T 6029a Receipt of donated assets from the public.
Contra: 4160
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
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Account Number: 1611
Account Title: Land, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned land in the
custody of contractors.
Debit Credit T 6007 Receipt of NF 1018 from
contractors for addition of capital assets (amounts $100,000 and over). (Purchased/Acquired) Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets (amounts $100,000 and over) adjusted, lost, damaged, destroyed or returned for credit. Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6008 Receipt of NF 1018 from contractors for addition of capital assets (amounts $100,000 and over). (Government furnished land) Contra: 3815
T 6010a NF 1018 disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency). Contra: 5720
T 6011a NF 1018 transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
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Account Number: 1611
Account Title: Land, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned land in the
custody of contractors.
Debit Credit T 6031 Reinstate Heritage Assets
$100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over. Contra: 5730
T 6030 Record the write-off of Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 1621
Account Title: Buildings, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned buildings in
the custody of contractors.
Debit Credit T 6007 Receipt of NF 1018 from
contractors for addition of capital assets (amounts $100,000 and over). (Purchased/Acquired) Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets (amounts $100,000 and over) adjusted, lost, damaged, destroyed or returned for credit. Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6008 Receipt of NF 1018 from contractors for addition of capital assets (amounts $100,000 and over). (Government furnished land)
Contra: 3815
T 6010a NF 1018 disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency). Contra: 5720
T 6011a NF 1018 transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
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Account Number: 1621
Account Title: Buildings, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned buildings in
the custody of contractors.
Debit Credit
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over. Contra: 5730
T 6030 Record the write-off of Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 1631
Account Title: Other Structures and Facilities, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned other
structures and facilities in the custody of contractors.
Debit Credit T 6007 Receipt of NF 1018 from
contractors for addition of capital assets (amounts $100,000 and over). (Purchased/Acquired) Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets (amounts $100,000 and over) adjusted, lost, damaged, destroyed or returned for credit. Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6008 Receipt of NF 1018 from contractors for addition of capital assets (amounts $100,000 and over). (Government furnished land)
Contra: 3815
T 6010a NF 1018 disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency). Contra: 5720
T 6011a NF 1018 transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
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Account Number: 1631 Account Title: Other Structures and Facilities, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned other
structures and facilities in the custody of contractors.
Debit Credit
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over. Contra: 5730
T 6030 Record the write-off of Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 1641
Account Title: Leaseholds Improvements, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned leasehold
improvements in the custody of contractors.
Debit Credit T 6007 Receipt of NF 1018 from
contractors for addition of capital assets (amounts $100,000 and over). (Purchased/Acquired) Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets (amounts $100,000 and over) adjusted, lost, damaged, destroyed or returned for credit. Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6008 Receipt of NF 1018 from contractors for addition of capital assets (amounts $100,000 and over). (Government furnished land)
Contra: 3815
T 6010a NF 1018 disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency). Contra: 5720
T 6011a NF 1018 transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
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Account Number: 1641
Account Title: Leaseholds Improvements, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned leasehold
improvements in the custody of contractors.
Debit Credit
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over. Contra: 5730
T 6030 Record the write-off of Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 1650
Account Title: Capitalized Equipment, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned equipment
which meets NASA’s capitalization criteria and is in the custody of contractors.
Debit Credit
T 6007 Receipt of NF 1018 from contractors for addition of capital assets (amounts $100,000 and over). (Purchased/Acquired) Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets (amounts $100,000 and over) adjusted, lost, damaged, destroyed or returned for credit. Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6008 Receipt of NF 1018 from contractors for addition of capital assets (amounts $100,000 and over). (Government furnished land)
Contra: 3815
T 6010a NF 1018 disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost recorded by transferring agency). Contra: 5720
T 6011a NF 1018 transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
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Account Number: 1650
Account Title: Capitalized Equipment, Government-Owned/Contractor-Held Normal Balance: Debit Definition: This account reflects the capitalized value of NASA-owned equipment
which meets NASA’s capitalization criteria and is in the custody of contractors.
Debit Credit T 6031 Reinstate Heritage Assets
$100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over. Contra: 5730
T 6030 Record the write-off of Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 1700
Account Title: Fixed Assets, Grants and Cooperative Agreements Normal Balance: Debit Definition: This account reflects capitalized value of NASA-owned assets in the
custody of recipients.
Debit Credit T 6007 Receipt of Inventory Report
from recipients for addition of capital assets. (Purchased/ acquired)
Contra: Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6010 Receipt of Inventory Report from recipients for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: Contra: 5150, 5250, 5450, 5550, 7150, 7250, 7350, 7450
T 6008 Receipt of Inventory Report from recipients for addition of capital assets. (Government furnished equipment)
Contra: 3815
T 6010a Disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost by transferring agency). Contra: 5720
T 6011a Transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over. Contra: 5730
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Account Number: 1700 Account Title: Fixed Assets, Grants and Cooperative Agreements Normal Balance: Debit Definition: This account reflects capitalized value of NASA-owned assets in the
custody of recipients.
Debit Credit T 6030 Record the write-off of
Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 1940
Account Title: Capitalized Leases Normal Balance: Debit Definition: This account reflects the fair value of property acquired under terms that
are essentially equivalent to an installment purchase.
Debit Credit T 1025
Obligation of capital lease procurement which was committed.
Contra: 2270, 3240, 3250
T 6002 Capitalized leases - title passes to Agency at the end of the lease. Contra: 1550
T 6000a Record Capital Lease at fair value.
Contra: 2270
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Account Number: 1960
Account Title: Contractor-Held Special Tooling Normal Balance: Debit Definition: This account reflects the capitalized value of Contractor-Held special
tooling.
Debit Credit T 6007 Receipt of NF 1018 from
contractors for addition of capital assets. (Purchased/ acquired)
Contra: 5190, 5390, 5490, 5590, 7190, 7290, 7390, 7490
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 5190, 5390, 5490, 5590, 7190, 7290, 7390, 7490
T 6008 Receipt of NF 1018 from contractors for addition of capital assets. (Government furnished equipment)
Contra: 3815
T 6010a NF 1018 disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost by transferring agency). Contra: 5720
T 6011a NF 1018 transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
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Account Number: 1960
Account Title: Contractor-Held Special Tooling Normal Balance: Debit Definition: This account reflects the capitalized value of Contractor-Held special
tooling.
Debit Credit T 6031 Reinstate Heritage Assets
$100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over.
Contra: 5730
T 6030 Record the write-off of Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 1970
Account Title: Contractor-Held Special Test Equipment Normal Balance: Debit Definition: This account reflects the capitalized value of Contractor-Held special
test equipment.
Debit Credit T 6007 Receipt of NF 1018 from
contractors for addition of capital assets. (Purchased/ acquired)
Contra: 5190, 5390, 5490, 5590, 7190, 7290, 7390, 7490
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 5190, 5390, 5490, 5590, 7190, 7290, 7390, 7490
T 6008 Receipt of NF 1018 from contractors for addition of capital assets. (Government furnished equipment)
Contra: 3815
T 6010a NF 1018 disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost by transferring agency). Contra: 5720
T 6011a NF 1018 transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
T 6031 Reinstate Heritage Assets $100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over. Contra: 5730
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Account Number: 1970 Account Title: Contractor-Held Special Test Equipment Normal Balance: Debit Definition: This account reflects the capitalized value of Contractor-Held special
test equipment.
Debit Credit T 6030 Record the write-off of
Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 1980
Account Title: Contractor-Held Agency Peculiar Normal Balance: Debit Definition: This account reflects the capitalized value of Contractor-Held agency
peculiar property.
Debit Credit T 6007 Receipt of NF 1018 from
contractors for addition of capital assets. (Purchased/ acquired)
Contra: 5190, 5390, 5490, 5590, 7190, 7290, 7390, 7490
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 5190, 5390, 5490, 5590, 7190, 7290, 7390, 7490
T 6008 Receipt of NF 1018 from contractors for addition of capital assets. (Government furnished equipment)
Contra: 3815
T 6010a NF 1018 disposal through plant clearance process for amounts $100,000 and over.
Contra: 3830 T 6020 Transfers-in of assets from
other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at acquisition cost by transferring agency). Contra: 5720
T 6011a NF 1018 transfers in place, to Center accountability, another NASA Center or another Government agency. Contra: 3820
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Account Number: 1980 Account Title: Contractor-Held Agency Peculiar Normal Balance: Debit Definition: This account reflects the capitalized value of Contractor-Held agency
peculiar property.
Debit Credit T 6031 Reinstate Heritage Assets
$100,000 and over previously written off. Contra: 3850
T 6021 Transfers out of assets to other Government agencies without reimbursement for amounts $100,000 and over. Contra: 5730
T 6030 Record the write-off of Heritage Assets $100,000 and over. Contra: 3850
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Account Number: 2010 Account Title: Accounts Payable to Government Agencies Normal Balance: Credit Definition: This account reflects the amounts due to Government agencies for
supplies, material and equipment furnished to or for services performed for NASA.
Debit Credit
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions). (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
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Account Number: 2010
Account Title: Accounts Payable to Government Agencies Normal Balance: Credit Definition: This account reflects the amounts due to Government agencies for
supplies, material and equipment furnished to or for services performed for NASA.
Debit Credit
T 1030 Record issuance of disbursements of vendor schedule that has been previously expensed. (Direct and Reimbursable)
Contra: 1010, 3250, 3260
T 1026 Services received - Letter of Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 3410, 3420, 4120, Current Year Expenses account(s)
T 7002 Disbursements of Trust funds.
Contra: 1016, 3250, 3260
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 3410, 3420, 4120, Current Year Expenses account(s)
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Direct)
Contra: 7700
T 7001 Expenses incurred for Trust funds.
Contra: 5700
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Reimbursable)
Contra: 1010
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. Reestablish in the appropriate closed account 80C010X. (Direct)
Contra: 3501
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Account Number: 2019
Account Title: Accounts Payable to Government Agencies/Closed Appropriations Normal Balance: Credit Definition: This account reflects the reclassified accounts payable which have been
canceled under requirements of PUBLIC LAW. 101-510 from regular accounts payable.
Debit Credit
T 8002 Payment of canceled accounts payable (Direct)
Contra: 3501
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. Reestablish accounts payable in the appropriate closed account. (Direct) (80C010X)
Contra: 3501 T 8003 Payment of canceled accounts
payable (Reimbursable)
Contra: 3501
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. Reestablish accounts payable in the appropriate closed account. (Reimbursable) (80C010X)
Contra: 3501
T 8004 Canceled obligations expensed; after the appropriation has been closed.
Contra: 3501
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Account Number: 2020 Account Title: Accounts Payable to Others Normal Balance: Credit Definition: This account reflects the amounts due to other than Government agencies
for supplies, material and equipment furnished to or for services performed for NASA
Debit Credit
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions). (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
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Account Number: 2020
Account Title: Accounts Payable to Others Normal Balance: Credit Definition: This account reflects the amounts due to other than Government agencies
for supplies, material and equipment furnished to or for services performed for NASA
Debit Credit
T 1030 Record issuance of disbursements of vendor schedule that has been previously expensed. (Direct and Reimbursable)
Contra: 1010, 3250, 3260
T 1026 Services received - Letter of Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 3410, 3420, 4120, Current Year Expenses account(s)
T 3004 Record advances to grantees and contractors. If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1010, 3250, 3260
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 3410, 3420, 4120, Current Year Expenses account(s)
T 3004 Year-end closing entry for Center unable to record a disbursement at the time an advance payment is processed to grantees and contractors, done by Central Office.
Contra: 1430, 3250, 3260
T 5003 Reversal of accrued payroll annual entry done by Central office first month of the new fiscal year.
Contra: 2080 T 3005 Record advances to recipient
organizations under Letter of Credit. If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1050, 3250, 3260
T 7001 Expenses incurred for Trust funds.
Contra: 5700
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Account Number: 2020
Account Title: Accounts Payable to Others Normal Balance: Credit Definition: This account reflects the amounts due to other than Government agencies
for supplies, material and equipment furnished to or for services performed for NASA
Debit Credit
T 3005 Year-end closing entry for Center unable to record a disbursement at the time an advance payment is processed (done by Central Office).
Contra: 1440, 3250, 3260
T 3008 Record advances to travelers If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1010, 3250, 3260
T 3008 Year end closing entry for Center unable to record a disbursement at the time an advance payment is processed ( done by Central Office).
Contra: 1410, 3250, 3260
T 3010 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1410, 3230, 3250, Current Year Expenses account(s)
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Account Number: 2020
Account Title: Accounts Payable to Others Normal Balance: Credit Definition: This account reflects the amounts due to other than Government agencies
for supplies, material and equipment furnished to or for services performed for NASA
Debit Credit
T 3014 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher and previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 3232, 3250, 3410, 3440, 4120, Current Year Expense(s) accounts
T 3015 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if previously billed but not collected from the customer. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1110, 1120, 3232, 3250, 3410, 3430, 4120, Current Year Expenses account(s)
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Account Number: 2020
Account Title: Accounts Payable to Others Normal Balance: Credit Definition: This account reflects the amounts due to other than Government agencies
for supplies, material and equipment furnished to or for services performed for NASA
Debit Credit
T 3016 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously not billed to the customer. If unable to liquidate until voucher is processed.
Contra: 1190, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 5002 Accrued funded payroll annual entry based on FACS query. (Central office only) Post closing entry.
Contra: 2080
T 7002 Disbursements of Trust funds. Contra: 1016, 3250, 3260
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Direct)
Contra: 7700
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Reimbursable)
Contra: 1010
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Account Number: 2029
Account Title: Accounts Payable to Others/Closed Appropriation Accounts Normal Balance: Credit Definition: This account reflects the reclassified accounts payable which have been
canceled under requirements of PUBLIC LAW 101-510 from regular accounts payable.
Debit Credit
T 8002 Payment of canceled accounts payable (Direct)
Contra: 3501
T 8000 Close appropriation accounts. Action done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. Reestablish in the appropriate closed account 80C010X. (Direct)
Contra: 3501 T 8003 Payment of canceled accounts
payable (Reimbursable)
Contra: 3501
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. Reestablish accounts payable in the appropriate closed account. (Reimbursable) (80C010X)
Contra: 3501 T 8004 Canceled obligations expensed;
after the appropriation has been closed.
Contra: 3501
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Account Number: 2030
Account Title: Contract Holdbacks Normal Balance: Credit Definition: This account reflects the liability for amounts that are withheld from the
contractor awaiting the delivery of material or completion of the contract.
Debit Credit
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions). (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
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Account Number: 2030
Account Title: Contract Holdbacks Normal Balance: Credit Definition: This account reflects the liability for amounts that are withheld from the
contractor awaiting the delivery of material or completion of the contract.
Debit Credit
T 1030 Record issuance of disbursements of vendor schedule that has been previously expensed. (Direct and Reimbursable)
Contra: 1010, 3250, 3260
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 3410, 3420, 4120, Current Year Expenses account(s)
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Direct)
Contra: 7700
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Account Number: 2040
Account Title: Accounts Payable to Government Agencies Funded from the Carrier
Accounts 993, 994 or 998 Normal Balance: Credit Definition: This reflects the amounts due to Government agencies for supplies,
materials and equipment furnished or for services performed for NASA and funded from carrier accounts 993, 994 or 998.
Debit Credit
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the contractor. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions). (Direct)
Contra: 1190, 3230, 3250, Current Year Expenses account(s)
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the contractor. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct)
Contra: 3230, 3240, 3250, Current Year Expenses account(s)
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct)
Contra: 3230, 3240, 3250, Current Year Expenses account(s)
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Account Number: 2040
Account Title: Accounts Payable to Government Agencies Funded from the Carrier
Accounts 993, 994 or 998 Normal Balance: Credit Definition: This reflects the amounts due to Government agencies for supplies,
materials and equipment furnished or for services performed for NASA and funded from carrier accounts 993, 994 or 998.
Debit Credit
T 1030 Record issuance of disbursements of vendor schedule that has been previously expensed. (Direct)
Contra: 1010, 3250, 3260
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: Current Year Expenses account(s)
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Direct)
Contra: 7700
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Account Number: 2050
Account Title: Accounts Payable to Others Funded from the Carrier Accounts 993, 994
or 998 Normal Balance: Credit Definition: This reflects the amounts due to an establishment other than Government
agencies for supplies, materials and equipment furnished or for services performed for NASA and funded from carrier accounts 993, 994 or 998.
Debit Credit
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the contractor. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions). (Direct)
Contra: 1190, 3230, 3250, Current Year Expenses account(s)
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the customer. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct)
Contra: 3230, 3240, 3250, Current Year Expenses account(s)
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct)
Contra: 3230, 3240, 3250, Current Year Expenses account(s)
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Account Number: 2050
Account Title: Accounts Payable to Others Funded from the Carrier Accounts 993, 994
or 998 Normal Balance: Credit Definition: This reflects the amounts due to an establishment other than Government
agencies for supplies, materials and equipment furnished or for services performed for NASA and funded from carrier accounts 993, 994 or 998.
Debit Credit
T 1030 Record issuance of disbursements of vendor schedule that has been previously expensed. (Direct)
Contra: 1010, 3250, 3260
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: Current Year Expenses account(s)
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Direct)
Contra: 7700
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Account Number: 2070
Account Title: Contract Holdbacks funded from Carrier Accounts 993, 994 or 998 Normal Balance: Credit Definition: This account reflects the liability for amounts that are withheld from the
contractor awaiting the delivery of material or completion of the contract, and funded from the 993, 994 or 998 carrier accounts.
Debit Credit
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the contractor. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions). (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the customer. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct)
Contra: 3230, 3240, 3250, Current Year Expenses account(s)
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct)
Contra: 3230, 3250, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct)
Contra: 3230, 3240, 3250, Current Year Expenses account(s)
T 1030 Record issuance of disbursements of vendor schedule that has been previously expensed. (Direct)
Contra: 1010, 3250, 3260
T 1028 Record goods received for carries accounts 993, 994 or 998.
Contra: Current Year Expenses account(s)
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Account Number: 2070
Account Title: Contract Holdbacks funded from Carrier Accounts 993, 994 or 998 Normal Balance: Credit Definition: This account reflects the liability for amounts that are withheld from the
contractor awaiting the delivery of material or completion of the contract, and funded from the 993, 994 or 998 carrier accounts.
Debit Credit
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. (Direct)
Contra: 7700
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Account Number: 2080
Account Title: Liability for Accrued Payroll and Other Benefits Normal Balance: Credit Definition: This accounts reflects the liability for accrued payroll and other benefits
as determined by FACS query.
Debit Credit T 5003 Reversal of accrued payroll
annual entry done by Central Office first month of new fiscal year.
Contra: 2020
T 5002 Accrued funded payroll annual entry based on FACS query. (Central Office Entry only) Post closing entry.
Contra: 2020
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Account Number: 2090 Account Title: Accounts Payable to Reimbursable Customer Normal Balance: Credit Definition: This accounts reflects the Year End adjustment of credit balance
accounts receivable related to reimbursable activity
Debit Credit T 2006 Year end adjustment of a credit
balance accounts receivable related to reimbursable customer. This entry needs to be reversed October.
Contra: 1190
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Account Number: 2210
Account Title: Liability for Deposits Funds Normal Balance: Credit Definition: This accounts reflects the liability for voucher deductions and other
collections on deposit with the disbursing officer.
Debit Credit T 1035 OPAC of gifts and donations to
Headquarters (ALC 80-00-0001).
Contra: 1040
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (80X6559)
Contra: 1040 T 2005 Record transfer of statistical
costs collected to Marshall Space Flight Center accounting branch. (ALC 80-00-4901). (80X6559)
Contra: 1040
T 1034 Collection of gifts and donations (at centers other than Headquarters). The amount should be posted to the budget clearing account and OPAC to Headquarters (ALC 80-00-0001).
Contra: 1040 T 4008 Record estimated loss of
accounts receivable for special fund and miscellaneous receipts.
Contra: 1159, 7510, 7519
T 1038 Depositing of undeposited collections to deposit or receipt fund accounts. Contra: 1040, 1095, 2290
T 4009 Record estimated loss of interest receivable.
Contra: 1158, 7510, 7519
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Account Number: 2210
Account Title: Liability for Deposits Funds Normal Balance: Credit Definition: This accounts reflects the liability for voucher deductions and other
collections on deposit with the disbursing officer.
Debit Credit T 4016 Collection of reimbursable
receivables with funds in deposit account.
Contra: 1010, 1040, 1110, 1120, 3210, 3430, 3440, 3450 Central office: 3110, 3150
T 2001 Advances received from reimbursable customers - (Central Office) 80X6555; deposits held by Agency waiting assignment of resources authority.
Contra: 1040
T 6024 Record transfer of proceeds from the sale of an asset when the decision is made not to replace the item (80X6559)
Contra: 1040
T 2004 Collection of statistical reimbursable cost (80X6559).
Contra: 1040,
T 9005 Closing of miscellaneous receipts and special fund accounts.
Contra: 6210, 6220, 6310, 7510
T 5000 Payroll deduction withheld (i.e. Thrift Savings).
Contra: 1040, 3250, 3260
T 6023 Record the proceeds from sale of an asset to be replaced (80X6559) using reimbursable procedures.
Contra: 1040
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Account Number: 2210 Account Title: Liability for Deposits Funds Normal Balance: Credit Definition: This accounts reflects the liability for voucher deductions and other
collections on deposit with the disbursing officer.
Debit Credit T 8001 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. Reestablish accounts receivable in the appropriate deposit fund if the receivable has not been disbursed. (80X6559) (Reimbursable)
Contra: 1150 T 8001 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. Reestablish accounts receivable in the appropriate deposit fund if the receivable has been collected and not yet disbursed. (80X6559) (Reimbursable)
Contra: 1040 T 9005 Closing of miscellaneous
receipts and special fund accounts.
Contra: 4110, 4130, 4160, 7519
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Account Number: 2230
Account Title: Liability for Accrued Annual Leave Normal Balance: Credit Definition: This account is maintained to show annually at fiscal year end the
liability for unused annual leave.
Debit Credit T 5004 Accrue unused annual leave
(annual entry) decrease. Based on NPPS report 426 for final paid payroll of the fiscal year.
Contra: 7315
T 5004 Accrue unused annual leave (annual entry) increase. Based on NPPS report 426 for final paid payroll of the fiscal year.
Contra: 7315
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Account Number: 2235 Account Title: Liability for Comp Time and Credit Hours Normal Balance: Credit Definition: This account is maintained to show annually at fiscal year end the
liability for comp time and credit hours.
Debit Credit T 5004 Accrue unused comp time and
credit hours (annual entry) decrease. Based on NPPS report 426 for final paid payroll of the fiscal year.
Contra: 7315
T 5004 Accrue unused comp time and credit hours (annual entry) increase. Based on NPPS report 426 for final paid payroll of the fiscal year.
Contra: 7315
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Account Number: 2260
Account Title: Liability for Deposits with Others Normal Balance: Credit Definition: This accounts reflects the liability for funds on deposit with a financial
institution other than the U.S. Treasury.
Debit Credit T 3007 Disposition of other cash.
Contra: 1060
T 3001 Record deposit with others.
Contra: 1060
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Account Number: 2270
Account Title: Liability for Capitalized Leases Normal Balance: Credit Definition: This account reflects the amount of the unearned fair value of capital
assets acquired under terms essentially equal to an installment purchase.
Debit Credit T 6000 Capitalized leases - first
payment made.
Contra: 1010, 2020, 5X30, 58X0, 7X30, Current Year Expenses account(s)
T 1025 Obligation of capital lease procurement which was committed.
Contra: 1940, 3240, 3250
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2020, 5X30, 58X0, 7X30, Current Year Expenses account(s)
T 6000a Record Capital Lease at fair value.
Contra: 2270
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Account Number: 2280
Account Title: Liability for Recertified Checks Normal Balance: Credit Definition: This account reflects amounts due from vendors and individuals for
checks that have been recertified, but resolution of the initial check has not yet been obtained.
Debit Credit
T 4002 Canceled check notice received from Treasury.
Contra: 1010, 1080, 1180
T 4001 Establishes billing for recertified checks.
Contra: 1010, 1080, 1180 T 4003 Original check is cashed
written off as uncollectible.
Contra: 1080, 1180, 3230, 3260, 6310
T 8000 Transfer of recertified checks from closing to current year appropriation. Current appropriation entry. (Direct)
Contra: 1010, 1080, 1180
T 8000 Transfer of recertified checks from closing to current year appropriation. Closing appropriation entry. (Direct)
Contra: 1010, 1080, 1180
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Account Number: 2290 Account Title: Other Liabilities Normal Balance: Credit Definition: This account reflects liabilities not provided for elsewhere.
Debit Credit T 1037a Deposit of undeposited
collections pertaining to A/R - reimbursements. Contra: 1095, 1110, 1120, 3210, 3430
T 1036 Collection for which a deposit ticket is not generated by the end of the accounting period.
Contra: 1095
T 1037b Depositing of undeposited collections pertaining to A/R – refunds. Contra: 1095
T 1038 Depositing of undeposited collections to deposit or receipt fund accounts.
Contra: 1040, 1095, 2210
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Account Number: 2310
Account Title: Advances from Others Normal Balance: Credit Definition: This account reflects advances receive from reimbursable customers.
Debit Credit T 2000a Collection of Accounts
Receivable Contra: 1110, 1120
T 2000 Advances received from reimbursable customers.
Contra: 1010 T 2000b As of September 30, before
pre-closing is prepared, performing centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected.
Contra: 1110, 1120, 1190
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Account Number: 2690 Account Title: Other Liabilities Normal Balance: Credit Definition: This account reflects liabilities not provided for elsewhere.
Debit Credit T 5001 Change in actuarial liability
decreases. Central Office entry only.
Contra: 7600
T 5001 Change in actuarial liability increases. Central Office entry only.
Contra: 7600
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Account Number: 2920 Account Title: Contingent Liabilities Normal Balance: Credit Definition: This account reflects contingent liabilities that are probable.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: Unfunded Expenses for contingent liabilities account(s)
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Account Number: 2990 Account Title: Other Liabilities, Workers’ Compensation Normal Balance: Credit Definition: This account reflects liabilities for Workers’ Compensation bills.
Debit Credit T 5001 Workers’ compensation bills
(two years worth) decreases. Central Office entry only.
Contra: 7315
T 5001 Workers’ compensation bills (two years worth) increases. Central Office entry only.
Contra: 7315
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Account Number: 3110
Account Title: Estimated Appropriation Reimbursements Normal Balance: Debit Definition: This account reflects the estimate of reimbursements expected to be
earned during the current fiscal year which are subject to OMB apportionment, and other authorized reimbursements and/or other income for which current fiscal year obligational authority is automatically established on the basis of customer orders received.
Debit Credit
T 1000
Budgetary Authority Apportionment by OMB. (Reimbursable) (Central Office only) Contra: 3132
T 4016 Collection of reimbursable receivables with funds in deposit account. (Central Office only)
Contra: 3150 T 4017 Collection of reimbursable
receivables with funds collected and deposited. (Central Office only)
Contra: 3150
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Account Number: 3131
Account Title: Unallotted Apportionment’s Appropriated Normal Balance: Credit Definition: This account reflects the amount apportioned by OMB as category A or
B apportionment’s that are available for allotment.
Debit Credit T 1001 Record anticipated non-
expenditure transfers from NASA appropriation(s). Approved SF 1151. (Central Office only)
Contra: 1011
T 1000
Budgetary Authority Apportionment by OMB (Direct) (Central Office only)
Contra: 1010 T 1005 Record withdrawals of
unobligated balances due to rescission. Based upon receipt of warrant from Treasury and apportionment’s (SF 132) from OMB. (Central Office only)
Contra: 1010
T 1002 Record anticipated non-expenditure transfers to NASA appropriation(s). Approved SF 1151. (Central Office only)
Contra: 1011 T 1007 Authority allotted to Centers
from Central Office. (Direct) (Central Office only)
Contra: 1010
T 1006 Record transfer of funds from other agencies. (Central Office only)
Contra: 1010 T 7007 Transfer of interest earned to
be made available for allotment. Trust funds only. (Central office entry. )
Contra: 1010, 1015, 3280 T 7008 Transfer of interest earned to
be made available for allotment. Appropriated funds only. (Central office entry)
Contra: 1010, 1015, 3280
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Account Number: 3132 Account Title: Unallotted Apportionment’s Reimbursable Normal Balance: Credit Definition: This account reflects the amount of estimated reimbursements
apportioned by OMB that are available for allotment.
Debit Credit T 1007 Authority allotted to Centers
from Central Office. (Reimbursable) (Central Office only) Contra: 3150
T 1000 Budgetary Authority Apportionment by OMB (Reimbursable) (Central Office only) Contra: 3110
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Account Number: 3150 Account Title: Reimbursable Disbursing Authority Uncollected by Centers Normal Balance: Credit Definition: This account reflects the amount of reimbursable disbursing authority
uncollected by NASA Centers.
Debit Credit T 4016 Collection of reimbursable
receivables with funds in deposit account. (Central Office only)
Contra: 3110
T 1007
Authority allotted to Centers from Central Office. (Reimbursable) (Central Office only)
Contra: 3132 T 4017 Collection of reimbursable
receivables with funds collected and deposited. (Central Office only)
Contra: 3110
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Account Number: 3210 Account Title: Reimbursable Disbursing Authority Uncollected Normal Balance: Debit Definition: This account reflects the amount of reimbursable disbursing authority
(allotment) uncollected from customers.
Debit Credit T 1008 Record allotment authority
received by Centers. (Reimbursable)
Contra: 3220
T 1037a Deposit of undeposited collections pertaining to A/R - reimbursements.
Contra: 3450 T 1024 De-obligations processed
where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Reimbursable)
Contra: 1010, 3232, 3250, 3410, 3440, 3450, 4120, Accounts Payable, Current Year Expenses account(s)
T 4016 Collection of reimbursable receivables with funds in deposit account.
Contra: 1010, 1040, 1110, 1120, 2210, 3430, 3440, 3450 Central office: 3110, 3150
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected from the customer. If able to record a disbursement at the time an advance payment is processed.
Contra: 1010, 3232, 3250, 3410, 3440, 3450, 4120, Accounts Payable, Current Year Expenses account(s)
T 4017 Collection of reimbursable receivables with funds collected and deposited.
Contra: 1010, 1110, 1120, 3430, 3440, 3450 Central office: 3110, 3150
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Account Number: 3210 Account Title: Reimbursable Disbursing Authority Uncollected Normal Balance: Debit Definition: This account reflects the amount of reimbursable disbursing authority
(allotment) uncollected from customers.
Debit Credit T 3014 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3250, 3410, 3440, 3450, 4120, Current Year Expenses account(s)
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts.
Contra: 1010, 3231, 3232, 3240, 3250
T 2000a Collection of Accounts Receivable.
Contra: 3450
T 2000b As of September 30, before pre-closing is prepared, performing centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected.
Contra: 3450
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Account Number: 3219 Account Title: Closed Accounts - Reimbursable Disbursing Authority Uncollected Normal Balance: Debit Definition: This account reflects the amount of reimbursable disbursing authority
uncollected from customers for closed accounts.
Debit Credit T 8001 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. Reestablish in the appropriate closed account 80C010X. (Reimbursable)
Contra: 3259
T 8003 Payment of canceled accounts payable (Reimbursable).
Contra: 3259 T 8003 Payment of canceled accounts
payable (Reimbursable). If disbursement greater than canceled obligation.
Contra: 3239
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Account Number: 3220 Account Title: Reserve for Receipt of Reimbursable Orders Normal Balance: Credit Definition: This account reflects the amount of the allotment reserved of receipt of
reimbursable orders.
Debit Credit T 1009 Resources authority issued to
Center. (Reimbursable)
Contra: 3231, 3610, 3640
T 1008 Record allotment authority received by Centers. (Reimbursable)
Contra: 3210
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Account Number: 3230
Account Title: Uncommitted/unobligated allotments Normal Balance: Credit Definition: This account reflects the balance of uncommitted/unobligated
allotments.
Debit Credit T 1012
Commitments earned. (Direct)
Contra: 3240
T 1008 Record allotment authority received by Centers. (Direct)
Contra: 1010
T 1015 Obligations entered for which there was no commitment. (Direct)
Contra: 3250
T 1013
De-commitments entered. (Direct)
Contra: 3240 T 1016 Obligations entered when
commitment less than obligation. (Direct)
Contra: 3240, 3250
T 1017 Obligations entered when commitment more than obligations and commitment reduced to zero. (Direct)
Contra: 3240, 3250 T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions). (Direct)
Contra: 3250, Current Year Expenses account(s), Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct)
Contra: 3240, 3250, Accounts Payable, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct)
Contra: 3240, 3250, Accounts Payable, Current Year Expenses account(s)
T 1021 De-obligations entered and not expensed. (Direct) Contra: 3250
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Account Number: 3230
Account Title: Uncommitted/unobligated allotments Normal Balance: Credit Definition: This account reflects the balance of uncommitted/unobligated
allotments.
Debit Credit T 1029 Record late payment penalty.
(Direct)
Contra: 1010, 3260, Current Year Interest Expenses account(s)
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct)
Contra: 3250, Accounts Payable, Current Year Expenses account(s)
T 4003 Original recertified check is cashed and written off as uncollectible.
Contra: 1080, 1180, 2280, 3260, 6310
T 1023 De-obligations entered, expensed, unpaid to the contractor and billed to the reimbursable customer. (Direct) Contra: 3250, Accounts Payable, Current Year Expenses account(s)
T 4011 Write off of accounts receivable. (Reimbursable) Funding of write off with direct funds. Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3232, 3260, 4120, Current Year Expenses account(s)
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct)
Contra: 3250, Accounts Payable, Current Year Expenses account(s)
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Account Number: 3230
Account Title: Uncommitted/unobligated allotments Normal Balance: Credit Definition: This account reflects the balance of uncommitted/unobligated
allotments.
Debit Credit T 6015 Issuance of inventory. This
applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued: (Direct)
Contra: 3260
T 1037b Deposit of undeposited collections pertaining to A/R - refunds.
Contra: 3260 T 6018 Adjustment for actual loss of
inventory casualty and retirement - store stock and stand-by stock. Appropriation charged for adjustment.
Contra: 3260
T 3009 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If able to record a disbursement at the time advance payment was processed.
Contra: 1010, 3260, Current Year Expenses account(s)
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 1190, 3232, 3260, Current Year Expenses account(s)
T 3010 Collection of overdue travel if unable to record disbursement at time an advance payment is processed. (direct) that was not expended based upon the travel voucher. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1410, 2020, 3250, Current Year Expenses account(s)
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Account Number: 3230
Account Title: Uncommitted/unobligated allotments Normal Balance: Credit Definition: This account reflects the balance of uncommitted/unobligated
allotments.
Debit Credit T 8000 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Direct)
Contra: 1010
T 4013 Collection of refund receivables for expenses incurred in the current year that create budgetary resources when collected.
Contra: 1010, ,6790, 3260 T 8002 Payment of canceled accounts
payable (Direct) if disbursement is greater than canceled obligations, then to charge to the Current Year Appropriation.
Contra: 3260
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued. Distribution from carrier account 993, 994 or 998 (Direct).
Contra: 3260 T 6018 Adjustment for actual loss of
inventory casualty and retirement - store stock and stand-by stock. Distribution from carrier account.
Contra: 3260 T 7000 Record trust fund allotment at
the Center.
Contra: 1016 T 9000 Close unobligated commitment
balances for expiring direct appropriations.
Contra: 3240
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Account Number: 3231
Account Title: Reimbursable Resources Authority for Anticipated Agreements Normal Balance: Credit Definition: This account reflects the balance of reimbursable resources authority
(506 Buff) that has been received but not yet allocated to accepted agreements.
Debit Credit
T 1011 Reimbursable agreement accepted. (Reimbursable)
Contra: 3232, 3410, 3450
T 1009 Resources authority issued to Center . (Reimbursable)
Contra: 3220, 3610, 3640 T 8001 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Reimbursable)
Contra: 1010, 3210
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Account Number: 3232
Account Title: Reimbursable Resources Authority Allocated for Agreements Normal Balance: Credit Definition: This account reflects the balance of reimbursable resources authority
that has been allocated to accepted agreements.
Debit Credit T 1012 Commitments earned.
(Reimbursable)
Contra: 3240
T 1011 Reimbursable agreement accepted. (Reimbursable)
Contra: 3231, 3410, 3450 T 1015 Obligations entered for which
there was no commitment. (Reimbursable)
Contra: 3250
T 1013 De-commitments entered. (Reimbursable)
Contra: 3240 T 1016 Obligations entered when
commitment less than obligation. (Reimbursable)
Contra: 3240, 3250
T 1017 Obligations entered when commitment more than obligations and commitment reduced to zero. (Reimbursable) Contra: 3240, 3250
T 1018 Obligations and expenses entered with no commitment (Examples: labor and travel transactions). (Reimbursable)
Contra: 1190, 3250, 3410, 3420, 4120, Current Year Expenses account(s), Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Reimbursable)
Contra: 1190, 3240, 3250, 3410, 3420, 4120, Accounts Payable, Current Year Expenses account(s)
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Account Number: 3232
Account Title: Reimbursable Resources Authority Allocated for Agreements Normal Balance: Credit Definition: This account reflects the balance of reimbursable resources authority
that has been allocated to accepted agreements.
Debit Credit T 1019 Obligations and expenses
entered when commitment is less than obligation. (Reimbursable)
Contra: 1190, 3240, 3250, 3410, 3420, 4120, Current Year Expenses account(s), Accounts Payable
T 1021 De-obligations entered and not expensed. (Reimbursable)
Contra: 3250
T 1029 Record late payment penalty. (Reimbursable)
Contra: 1010, 1190, 3260, 3410, 3420, 4120, Current Year Interest Expenses account(s)
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Reimbursable)
Contra: 1190, 3250, 3410, 3420, 4120, Accounts Payable, Current Year Expenses account(s)
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued: (Reimbursable)
Contra: 1190, 3260, 3410, 3420, 4120
T 1023 De-obligations entered, expensed, unpaid to the contractor and billed to the reimbursable customer. (Reimbursable)
Contra: 1110, 1120, 3250, 3410, 3430, 4120, Accounts Payable, Current Year Expenses account(s)
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Account Number: 3232
Account Title: Reimbursable Resources Authority Allocated for Agreements Normal Balance: Credit Definition: This account reflects the balance of reimbursable resources authority
that has been allocated to accepted agreements.
Debit Credit T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3260, 3410, 3420, 4120, Current Year Expenses account(s).
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Reimbursable)
Contra: 1010, 3250, 3410, 3440, 4120, Accounts Payable, Current Year Expenses account(s)
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Reimbursable)
Contra: 1010, 3210
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher and previously collected from the customer. If able to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1190, 3260, 3410, 3440, 4120, Current Year Expenses account(s)
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Account Number: 3232 Account Title: Reimbursable Resources Authority Allocated for Agreements Normal Balance: Credit Definition: This account reflects the balance of reimbursable resources authority
that has been allocated to accepted agreements.
Debit Credit T 8003 Payment of canceled accounts
payable (Reimbursable). If disbursement greater than canceled obligation, then charge to the current year appropriation.
Contra: 3260
T 3012 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected. If able to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1110, 1120, 3260, 3410, 3430, 4120, Current Year Expenses account(s)
T 3013 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and not billed. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1190, 3260, 3410, 3420, 4120, Current Year Expenses account(s)
T 3014 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected. If unable to record a disbursement at the time an advance payment is processed. Contra: 1190, 2020, 3250, 3410, 3440, 4120, Current Year Expenses account(s)
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Account Number: 3232 Account Title: Reimbursable Resources Authority Allocated for Agreements Normal Balance: Credit Definition: This account reflects the balance of reimbursable resources authority
that has been allocated to accepted agreements.
Debit Credit T 3015 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1110, 1120, 2020, 3250, 3410, 3430, 4120, Current Year Expenses account(s)
T 3016 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously not billed. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 4011 Write off of accounts receivable. (Reimbursable) Reimbursable activity reversed. Contra: 3260, 4120, Current Year Expenses account(s)
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Account Number: 3232 Account Title: Reimbursable Resources Authority Allocated for Agreements Normal Balance: Credit Definition: This account reflects the balance of reimbursable resources authority
that has been allocated to accepted agreements.
Debit Credit T 4014 Collection of refunds
receivable for expenses incurred in a prior year that create budgetary resources when collected.
Contra: 1010, 1130, 1140, 3260, 3410
T 9001 Close unobligated commitment balances for expiring reimbursable appropriations.
Contra: 3240
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Account Number: 3239
Account Title: Uncommitted/Unobligated Allotments for Closed Accounts Normal Balance: Credit Definition: This account reflects the balance of uncommitted/unobligated allotments
for appropriation accounts that have been closed by Treasury.
Debit Credit T 8002 Payment of canceled accounts
payable (Direct) if disbursement is greater than canceled obligations.
Contra: 1019
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. And reestablish in the appropriate closed account (80C010X) (Direct)
Contra: 1019 T 8003 Payment of canceled accounts
payable (reimbursable). If disbursement greater than canceled obligation.
Contra: 3219
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Account Number: 3240
Account Title: Unobligated Commitments Normal Balance: Credit Definition: This account reflects the amount of unobligated commitments.
Debit Credit T 1013 De-commitments entered.
(Direct and Reimbursable)
Contra: 3230, 3232
T 1012 Commitments earned. (Direct and Reimbursable) Contra: 3230, 3232
T 1014 Obligations entered for which a commitment was made. (Direct and Reimbursable)
Contra: 3250
T 1016 Obligations entered when commitment less than obligation. (Direct and Reimbursable)
Contra: 3230, 3232, 3250
T 1017 Obligations entered when commitment more than obligation and commitment reduced to zero. (Direct and Reimbursable)
Contra: 3230, 3232, 3250
T 1019 Obligations and Expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Current Year Expenses account(s), Accounts Payable
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Account Number: 3240
Account Title: Unobligated Commitments Normal Balance: Credit Definition: This account reflects the amount of unobligated commitments.
Debit Credit T 1020 Obligations and expenses
entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable, Current Year Expenses account(s)
T 1025 Obligation of capital lease procurement which was committed.
Contra: 1940, 2270, 3250
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Direct)
Contra: 1010
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Reimbursable)
Contra: 1010, 3210
T 9000 Close unobligated commitment balances for expiring direct appropriations.
Contra: 3230
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Account Number: 3240 Account Title: Unobligated Commitments Normal Balance: Credit Definition: This account reflects the amount of unobligated commitments.
Debit Credit T 9001 Close unobligated commitment
balances for expiring reimbursable appropriations.
Contra: 3232
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Account Number: 3250
Account Title: Unliquidated Obligations Normal Balance: Credit Definition: This account reflects the amount of unliquidated obligations.
Debit Credit T 1021 De-obligations entered and not
expensed. (Direct and Reimbursable)
Contra: 3230, 3232
T 1014 Obligations entered for which a commitment was made. (Direct and Reimbursable)
Contra: 3240 T 1022 De-obligations entered,
expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3410, 3420, 4120, Accounts Payable, Current Year Expenses account(s)
T 1015 Obligations entered for which there was no commitment. (Direct and Reimbursable)
Contra: 3230, 3232
T 1023 De-obligations entered, expensed, unpaid to the contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3410, 3430, 4120, Accounts Payable, Current Year Expenses account(s)
T 1016 Obligations entered when commitment less than obligation . (Direct and Reimbursable)
Contra: 3230, 3232, 3240
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Account Number: 3250
Account Title: Unliquidated Obligations Normal Balance: Credit Definition: This account reflects the amount of unliquidated obligations.
Debit Credit T 1024 De-obligations processed
where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3410, 3440, 4120, Accounts Payable, Current Year Expenses account(s)
T 1017 Obligations entered when commitment more than obligations and commitment reduced to zero. (Direct and Reimbursable)
Contra: 3230, 3232, 3240
T 1030 Record issuance of disbursements of vendor schedule that has been previously expensed. (Direct and Reimbursable)
Contra: 1010, 3260, Accounts Payable
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions). (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3410, 3420, 4120, Current Year Expense s accounts, Accounts Payable
T 3004 Record advances to grantees and contractors. If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1010, 2020, 3260
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3410, 3420, 4120, Current Year Expenses account(s), Accounts Payable
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Account Number: 3250
Account Title: Unliquidated Obligations Normal Balance: Credit Definition: This account reflects the amount of unliquidated obligations.
Debit Credit T 3004 Year end closing entry for
Center unable to record a disbursement at the time an advance payment is processed to grantees and contractors done by Central Office.
Contra: 1430, 2020, 3260
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3410, 3420, 4120, Accounts Payable, Current Year Expenses account(s)
T 3005 Record advances to recipient organizations under Letter of Credit. If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1050, 2020, 3260
T 1025 Obligation of capital lease procurement which was committed.
Contra: 1940, 2270, 3240 T 3005 Year end closing entry for
Center unable to record a disbursement at the time an advance payment is processed (done by Central Office).
Contra: 1440, 2020, 3260
T 3006 Liquidation of prepayments at time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3260, 3410, 3420, 4120, Current Year Expenses account(s)
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Account Number: 3250
Account Title: Unliquidated Obligations Normal Balance: Credit Definition: This account reflects the amount of unliquidated obligations.
Debit Credit T 3008 Record advances to travelers
If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1010, 2020, 3260
T 3008 Year-end closing entry for Center unable to record a disbursement at the time an advance payment is processed (done by Central Office).
Contra: 1410, 2020, 3260
T 3010 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1410, 2020, 3230, Current Year Expenses account(s)
T 3014 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3410, 3440, 4120, Current Year Expenses account(s)
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Account Number: 3250
Account Title: Unliquidated Obligations Normal Balance: Credit Definition: This account reflects the amount of unliquidated obligations.
Debit Credit T 3015 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1110, 1120, 2020, 3232, 3410, 3430, 4120, Current Year Expenses account(s)
T 3016 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously not billed. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3410, 3420, 4120, Current Year Expenses account(s)
T 5000 Payroll deduction withheld. (i.e. Thrift Saving)
Contra: 1040, 2210, 3260
T 6000 Capitalized leases - first payment made.
Contra: 3260
T 6001 Capitalized leases - subsequent payments made.
Contra: 3260
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Account Number: 3250
Account Title: Unliquidated Obligations Normal Balance: Credit Definition: This account reflects the amount of unliquidated obligations.
Debit Credit T 7002 Disbursements of Trust funds.
Contra: 1016, 2010, 2020, 3260
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Direct)
Contra: 1010
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. (Reimbursable)
Contra: 1010, 3210
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Account Number: 3259
Account Title: Unliquidated Obligations for Closed Accounts Normal Balance: Credit Definition: This account reflects the amount of unliquidated obligations in
appropriation accounts closed by Treasury.
Debit Credit T 8002 Payment of canceled accounts
payable (Direct).
Contra: 1019
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. And reestablish in the appropriate closed account (80C010X) (Direct)
Contra: 1019 T 8003 Payment of canceled accounts
payable (Reimbursable).
Contra: 3219
T 8001 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of budgetary accounts. Reestablish in the appropriate closed account 80C010X. (Reimbursable)
Contra: 3219
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Account Number: 3260
Account Title: Disbursed Appropriations Normal Balance: Credit Definition: This account reflects the disbursements recorded during the current
fiscal year.
Debit Credit T 1037b Depositing of undeposited
collections pertaining to A/R - refunds.
Contra: 3230, 3232
T 1029 Record late payment penalty. (Direct and reimbursable)
Contra: 1190, 3230, 3232, 3410, 3420, 4120, Current Year Interest Expenses account(s)
T 3009 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If unable to record a disbursement at the time an advance payment was processed.
Contra: 1010, 3230, Current Year Expenses account(s)
T 1030 Record issuance of disbursements of vendor schedule that have been previously expensed. (Direct and Reimbursable)
Contra: 1010, 3250, Accounts Payable
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected. If able to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1190, 3232, 3410, 3440, 4120, Current Year Expenses account(s)
T 3004 Record advances to grantees and contractors. If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1010, 2020, 3250
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Account Number: 3260
Account Title: Disbursed Appropriations Normal Balance: Credit Definition: This account reflects the disbursements recorded during the current
fiscal year.
Debit Credit T 3012 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected. If able to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1110, 1120, 3232, 3410, 3440, 4120, Current Year Expenses account(s)
T 3004 Year-end closing entry for Center unable to record a disbursement at the time an advance payment is processed to grantees and contractors; done by Central Office.
Contra: 1430, 2020, 3250
T 3013 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and not billed to the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1190, 3232, 3410, 3420, 4120, Current Year Expenses account(s)
T 3005 Record advances to recipient organizations under Letter of Credit. If able to record a disbursement at time the an advance payment is processed. This is the preferred method.
Contra: 1050, 2020, 3250
T 4011 Write off of accounts receivable (reimbursable). Reimbursable activity reversed. Contra: 3232, 4120, Current Year Expenses account(s)
T 3005 Year-end closing entry for Center unable to record a disbursement at the time an advance payment is processed (done by Central Office).
Contra: 1440, 2020, 3250
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Account Number: 3260
Account Title: Disbursed Appropriations Normal Balance: Credit Definition: This account reflects the disbursements recorded during the current
fiscal year.
Debit Credit T 4013 Collection of refund
receivables for expenses incurred in the current year that create budgetary resources when collected.
Contra: 1130, 1140, 3230, 3232
T 3006 Liquidation of prepayments at time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3410, 3420, 4120, Current Year Expenses account(s)
T 4014 Collection of refund receivable for expenses incurred in a prior year that create budgetary resources when collected.
Contra: 1130, 1140, 3230, 3232,
T 3008 Record advances to travelers If able to record a disbursement at the time an advance payment is processed. This is the preferred method.
Contra: 1010, 2020, 3250
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued. Distribution from carrier account 993, 994 or 998 (Direct)
Contra: 3230
T 3008 Year-end closing entry for Center unable to record a disbursement at the time an advance payment is processed (done by Central Office).
Contra: 1410, 2020, 3250 T 6018 Adjustment for actual loss of
inventory casualty and retirement - store stock and stand-by stock. Distribution from carrier account.
Contra: 3230
T 4003 Original recertified check is cashed and written off as uncollectible.
Contra: 1080, 1180, 2280, 3230, 6310
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Account Number: 3260
Account Title: Disbursed Appropriations Normal Balance: Credit Definition: This account reflects the disbursements recorded during the current
fiscal year.
Debit Credit T 9006 Closing of accounts to
cumulative results of operations (appropriations).
Contra: 3440,3740, 6790
T 4011 Write off of accounts receivable (Reimbursable). Funding of write off with direct funds. Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3230, 3232, 4120, Current Year Expenses account(s)
T 9008 Closing of trust fund accounts. Contra: 3720
T 5000 Payroll deduction withheld. (i.e. Thrift Saving)
Contra: 1040, 2210, 3250 T 6000 Capitalized leases - first
payment made.
Contra: 3250 T 6001 Capitalized leases -
subsequent payments made.
Contra: 3250 T 6015 Issuance of inventory. This
applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued. (Direct)
Contra: 1190, 3232, 3410, 3420, 4120
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Account Number: 3260
Account Title: Disbursed Appropriations Normal Balance: Credit Definition: This account reflects the disbursements recorded during the current
fiscal year.
Debit Credit T 6015 Issuance of inventory. This
applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued. (Reimbursable)
Contra: 3230 T 6018 Adjustment for actual loss of
inventory casualty and retirement - store stock and stand-by stock. Appropriation charged for adjustment.
Contra: 3230 T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3232, 3240, 3410, 3420, 4120, Current Year Expenses account(s)
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 3230, Current Year Expenses account(s)
Account Number: 3260
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Account Title: Disbursed Appropriations Normal Balance: Credit Definition: This account reflects the disbursements recorded during the current
fiscal year.
Debit Credit T 7002 Disbursements of Trust funds.
Contra: 1016, 2010, 2020, 3250
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to the current year appropriation.
Contra: 3239
T 8003 Payment of canceled accounts payable (Reimbursable). If disbursement greater than canceled obligation, then charge to current year appropriation.
Contra: 3232 T 9008 Closing of trust fund accounts.
Contra: 3720
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Account Number: 3270
Account Title: Appropriations Available for Expenditure Normal Balance: Debit Definition: This account is maintained and updated annually to reflect the amount of
unexpended appropriations.
Debit Credit T 9009 Updating of Unexpended
Appropriations. If this calculations results in an increase for the fiscal year.
Contra: 3750
T 9009 Updating of Unexpended Appropriations. If this calculations results in an decrease for the fiscal year.
Contra: 3750 T 9010 Elimination of budgetary
accounts (direct); if fiscal year net change of accounts payable and refunds have increased.
Contra: 3740
T 9010 Elimination of budgetary accounts (direct); if fiscal year net change of accounts payable and refunds have decreased.
Contra: 3740
T 9010 Elimination of budgetary accounts. If Reimbursable Orders Awarded and Uncollected is greater than Reimbursable Orders Earned and Undisbursed.
Contra: 3740
T 9010 Elimination of budgetary accounts. If Reimbursable Orders Awarded and Uncollected is less than Reimbursable Orders Earned and Undisbursed.
Contra: 3740
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Account Number: 3280
Account Title: Trust Fund Allotments Normal Balance: Debit Definition: This account reflects the undisbursed balance of the trust funds made
available for disbursing purposes.
Debit Credit T 7007 Transfer of interest earned to
be made available for allotment. Trust funds only. (Central office entry) Contra: 1010, 1015, 3131
T 9008 Closing of trust fund accounts. Contra: 3720
T 7008 Transfer of interest earned to be made available for allotment. Appropriated funds only. Central office entry. Contra: 1010, 1015, 3131
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Account Number: 3410
Account Title: Unfilled Reimbursable Orders Normal Balance: Debit Definition: This account reflects the amount of firm reimbursable orders that have
not been expensed.
Debit Credit T 1011 Reimbursable agreement
accepted. (Reimbursable) Contra: 3231, 3232, 3450
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions). (Reimbursable)
Contra: 1190, 3232, 3250, 3420, 4120, Current Year Expenses account(s), Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Reimbursable)
Contra: 1190, 3232, 3250, 3410, 3420, 4120, Accounts Payable, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than obligation. (Reimbursable)
Contra: 1190, 3232, 3240, 3250, 3420, 4120, Accounts Payable, Current Year Expenses account(s)
T 1023 De-obligations entered, expensed, unpaid to the contractor and billed to the reimbursable customer. (Reimbursable)
Contra: 1110, 1120, 3232, 3250, 3430, 4120, Accounts Payable, Current Year Expenses account(s).
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Reimbursable)
Contra: 1190, 3232, 3240, 3250, 3420, 4120, Accounts Payable, Current Year Expenses account(s)
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Account Number: 3410
Account Title: Unfilled Reimbursable Orders Normal Balance: Debit Definition: This account reflects the amount of firm reimbursable orders that have
not been expensed.
Debit Credit T 1024 De-obligations processed
where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Reimbursable)
Contra: 1010, 3232, 3250, 3440, 4120, Accounts Payable, Current Year Expenses account(s)
T 1026 Services received - Letter of Credit, 533 Documents. (Reimbursable)
Contra: 1190, 2010, 2020, 3420, 4120, Current Year Expenses account(s)
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Reimbursable)
Contra: 1130, 1140, 1190, 3420, 4120, Current Year Expenses account(s)
T 1027 Goods received. (Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3420, 4120, Current Year Expenses account(s)
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected from the customer. If able to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1190, 3232, 3260, 3440, 4120, Current Year Expenses account(s)
T 1029 Record late payment penalty. (Reimbursable)
Contra: 1010, 1190, 3232, 3260, 3420, 4120, Current Year Interest Expenses account(s)
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Account Number: 3410 Account Title: Unfilled Reimbursable Orders Normal Balance: Debit Definition: This account reflects the amount of firm reimbursable orders that have
not been expensed.
Debit Credit T 3012 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1110, 1120, 3232, 3260, 3430, 4120, Current Year Expenses account(s)
T 3006 Liquidation of prepayments at time of expensing. (Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3420, 4120, Current Year Expenses account(s)
T 3013 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and not billed. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1190, 3232, 3260, 3420, 4120, Current Year Expenses account(s)
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued. (Reimbursable)
Contra: 1190, 3232, 3260, 3420, 4120
T 3014 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3250, 3440, 3450, Current Year Expenses account(s)
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 3420
Account Number: 3410
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Account Title: Unfilled Reimbursable Orders Normal Balance: Debit Definition: This account reflects the amount of firm reimbursable orders that have
not been expensed.
Debit Credit T 3015 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if previously billed and not collected from the customer. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1110, 1120, 2020, 3232, 3250, 3430, 4120, Current Year Expenses account(s)
T 8003 Payment of canceled accounts payable (Reimbursable). If disbursement greater than canceled obligation, then charge to current year appropriation.
Contra: 3420
T 3016 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously not billed to the customer. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3250, 3420, 4120, Current Year Expenses account(s)
T 4014 Collection of refunds receivable for expenses incurred in a prior year that create budgetary resources when collected.
Contra: 1010, 1130, 1140, 1190, 3232, 3260, 3420, 4120
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Account Number: 3420 Account Title: Reimbursements Earned, Unbilled Normal Balance: Debit Definition: This account reflects the amount of firm reimbursable orders that have
been expensed.
Debit Credit T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions) (Reimbursable)
Contra: 1190, 3232, 3250, 3410, 4120, Current Year Expenses account(s), Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Reimbursable)
Contra: 1190, 3232, 3250, 3410, 4120, Accounts Payable, Current Year Expenses account(s)
T 1019 Obligations and expenses entered when commitment is less than the obligation. (Reimbursable)
Contra: 1190, 3232, 3240, 3250, 3410, 4120, Accounts Payable, Current Year Expenses account(s)
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Reimbursable)
Contra: 1130, 1140, 1190, 3410, 4120, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Reimbursable)
Contra: 1190, 3232, 3240, 3250, 3410, 4120, Accounts Payable, Current Year Expenses account(s)
T 2002 Establishes billings for reimbursements.
Contra: 1110, 1120, 1190, 3430
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Account Number: 3420
Account Title: Reimbursements Earned, Unbilled Normal Balance: Debit Definition: This account reflects the amount of firm reimbursable orders that have
been expensed.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Reimbursable) Contra: 1190, 2010, 2020, 3410, 4120, Current Year Expenses account(s)
T 3013 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and not billed to the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1190, 2020, 3232, 3260, 3410, 4120, Current Year Expenses account(s)
T 1027 Goods received. (Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 4120, Current Year Expenses account(s)
T 3016 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously not billed to the customer. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3250, 3410, 4120, Current Year Expenses account(s)
T 1029 Record late payment penalty. (Direct and reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 4120, Current Year Interest Expenses account(s)
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Account Number: 3420
Account Title: Reimbursements Earned, Unbilled Normal Balance: Debit Definition: This account reflects the amount of firm reimbursable orders that have
been expensed.
Debit Credit T 3006 Liquidation of prepayments at
time of expensing. (Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 4120, Current Year Expenses account(s)
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued. (Reimbursable)
Contra: 1190, 3232, 3260, 3410, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3232, 3260, 3410, 4120, Current Year Expense(s)
T 8003 Payment of canceled accounts payable (Reimbursable). If disbursement greater than canceled obligation, then charge to current year appropriation.
Contra: 3410
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Account Number: 3430
Account Title: Reimbursements Earned, Uncollected Normal Balance: Debit Definition: This account reflects the reimbursable orders expensed (earned) and
billed but not yet collected.
Debit Credit T 2002 Establishes billing for
reimbursements.
Contra: 1110, 1120, 1190, 3420
T 1023 De-obligations entered, expensed, unpaid to the contractor and billed to the reimbursable customer. (Reimbursable)
Contra: 1110, 1120, 3232, 3250, 3410, 4120, Accounts Payable, Current Year Expenses account(s).
T 1037a Depositing of undeposited collections pertaining to A/R Reimbursements.
Contra: 3440, 3450 T 2000a Collection of Accounts
Receivable.
Contra: 3440 T 2000b As of September 30, before
pre-closing is prepared, performing centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected.
Contra: 3440
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Account Number: 3430
Account Title: Reimbursements Earned, Uncollected Normal Balance: Debit Definition: This account reflects the reimbursable orders expensed (earned) and
billed but not yet collected.
Debit Credit T 3012 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected from the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1110, 1120, 3232, 3260, 3410, 4120, Current Year Expenses account(s)
T 3015 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected from the customer. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1110, 1120, 2020, 3232, 3250, 3410, 4120, Current Year Expenses account(s)
T 4016 Collection of reimbursable receivables with funds in deposit account.
Contra: 1010, 1040, 1110, 1120, 2210, 3210, 3440, 3450 Central office: 3110, 3150
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Account Number: 3430
Account Title: Reimbursements Earned, Uncollected Normal Balance: Debit Definition: This account reflects the reimbursable orders expensed (earned) and
billed but not yet collected.
Debit Credit T 4017 Collection of reimbursable
receivables with funds collected and deposited.
Contra: 1010, 1110, 1120, 3210, 3440, 3450 Central office: 3110, 3150
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Account Number: 3440
Account Title: Reimbursements to Appropriations Normal Balance: Debit Definition: This account reflects the amount of reimbursable orders earned
(expensed), billed and collected.
Debit Credit T 1037a Depositing of undeposited
collections pertaining to A/R - reimbursements.
Contra: 3210, 3430
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Reimbursable)
Contra: 1010, 3210, 3232, 3250, 3410, 3450, 4120, Accounts Payable, Current Year Expenses account(s)
T 4016 Collection of reimbursable receivables with funds in deposit account.
Contra: 1010, 1040, 1110, 1120, 2210, 3210, 3430, 3450 Central office: 3110, 3150
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected from the customer. If able to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1190, 3210, 3232, 3260, 3410, 3450, 4120, Current Year Expenses account(s)
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Account Number: 3440 Account Title: Reimbursements to Appropriations Normal Balance: Debit Definition: This account reflects the amount of reimbursable orders earned
(expensed), billed and collected.
Debit Credit T 4017 Collection of reimbursable
receivables with funds collected and deposited.
Contra: 1010, 1110, 1120, 3210, 3430, 3450 Central office: 3110, 3150
T 3014 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3210, 3232, 3250, 3410, 3450, 4120, Current Year Expenses account(s)
T 2000a Collection of Accounts Receivable. Contra: 3430
T 2000b As of September 30, before pre-closing is prepared, performing centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected. Contra: 3420, 3430
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Account Number: 3450
Account Title: Reimbursable Orders Outstanding Normal Balance: Credit Definition: This account reflects the amounts of firm reimbursable orders for which
collections have not been made.
Debit Credit T 1037a Depositing of undeposited
collections pertaining to A/R – reimbursements.
Contra: 3210, 3430
T 1011 Reimbursable agreement accepted. (Reimbursable)
Contra: 3231, 3232, 3410 T 4016 Collection of reimbursable
receivables with funds in deposit account.
Contra: 1010, 1040, 1110, 1120, 2210, 3210, 3430, 3440 Central office: 3110, 3150
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Reimbursable)
Contra: 1010, 3210, 3232, 3250, 3410, 3440, 4120, Accounts Payable, Current Year Expenses account(s)
T 4017 Collection of reimbursable receivables with funds collected and deposited.
Contra: 1010, 1110, 1120, 3210, 3430, 3440 Central office: 3110, 3150
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected from the customer. If able to record a disbursement at the time an advance payment is processed.
Contra: 1010, 3210, 3232, 3250, 3410, 3440, 4120, Accounts Payable, Current Year Expenses account(s)
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Account Number: 3450
Account Title: Reimbursable Orders Outstanding Normal Balance: Credit Definition: This account reflects the amounts of firm reimbursable orders for which
collections have not been made.
Debit Credit T 2000a Collection of Accounts
Receivable Contra: 3210
T 3014 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3210, 3232, 3250, 3410, 3440, 4120, Current Year Expenses account(s)
T 2000b As of September 30, before pre-closing is prepared, performing centers will reduce 2310 for customers that paid advances and the costs incurred have not been collected. Contra: 3210
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Account Number: 3501
Account Title: Future Funding Requirements Normal Balance: Debit Definition: This account reflects the amount of funding for liabilities not funded by
past appropriations of for which no funding has been authorized.
Debit Credit T 8000 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable. Reestablish accounts payable in the appropriate closed account. (Direct) (80C010X)
Contra: 2019, 2029
T 8002 Payment of canceled accounts payable (Direct).
Contra: 2019, 2029 T 8001 Close appropriation accounts
(reimbursable). Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts payable (Reimbursable). Re-establish in appropriate closed account (80C010X).
Contra: 2019, 2029
T 8003 Payment of canceled accounts payable (Reimbursable).
Contra: 2019, 2029 T 8004 Canceled obligations expensed;
after the appropriation has been closed.
Contra: 2019, 2029
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 5X16, 7315, 7X16, 7600
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 5X16, 7315, 7X16, 7600
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Account Number: 3720 Account Title: Trust Fund Capital Normal Balance: Credit Definition: This account reflects the net value of assets purchased with funds
provided under a Trust Fund.
Debit Credit T 9008 Closing of trust fund accounts.
Contra: 3280, 5700
T 9008 Closing of trust fund accounts. Contra: 3260, 4140, 4150
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Account Number: 3730 Account Title: Invested Capital Normal Balance: Credit Definition: This account reflects the amount of Government-Owned property
including inventory, capital equipment, real property, leasehold improvements and facilities work in process.
Debit Credit
T 9004b Closing of property adjustment accounts to invested capital.
Contra: 3810, 3812, 3815, 3820, 3830, 3850, 5730
T 9003 Closing of contra expense accounts to invested capital.
Contra: Contra expenses account(s)
T 9004b Closing of property adjustment accounts to invested capital.
Contra: 3810, 3812, 3815, 3820, 3850, 5720
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Account Number: 3740 Account Title: Cumulative Results of Operations - Entity Normal Balance: Either Definition: This account reflect the net difference between (1) expenses and losses
and (2) financing sources including appropriations, revenues and gains.
Debit Credit T 9002 Closing of current year, interest
and prior year expenses.
Contra: Current Year Expenses accounts, Interest expenses accounts, Prior year expenses accounts
T 9006 Closing of accounts to cumulative results of operations (appropriations). Contra: 3260, 4120
T 9004a
Funded Inventory change for fiscal year.
Contra: 3812
T 9004a Funded Inventory change for fiscal year.
Contra: 3812 T 9006 Closing of accounts to
cumulative results of operations (appropriations). Contra: 3440, 6790
T 9010 Elimination of budgetary accounts (direct); if fiscal year net change of accounts payable and refunds have increased.
Contra: 3270 T 9010 Elimination of budgetary
accounts (direct); if fiscal year net change of accounts payable and refunds have decreased.
Contra: 3270
T 9010 Elimination of budgetary accounts. If Reimbursable Orders Awarded and Uncollected is greater than Reimbursable Orders Earned and Undisbursed.
Contra: 3740
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Account Number: 3740 Account Title: Cumulative Results of Operations - Entity Normal Balance: Either Definition: This account reflect the net difference between (1) expenses and losses
and (2) financing sources including appropriations, revenues and gains.
Debit Credit T 9010 Elimination of budgetary
accounts. If Reimbursable Orders Awarded and Uncollected is greater than Reimbursable Orders Earned and Undisbursed.
Contra: 3740
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Account Number: 3750 Account Title: Unexpended Appropriations Normal Balance: Credit Definition: This account reflects the amounts of allotment authority that are either
(1) unobligated and have not yet lapsed, been rescinded or been withdrawn or (2) obligated but not yet expended (e.g. undelivered orders).
Debit Credit
T 9009 Updating of Unexpended Appropriations. If this calculations results in an decrease for the fiscal year.
Contra: 3270
T 9009 Updating of Unexpended Appropriations. If this calculations results in an increase for the fiscal year.
Contra: 3270
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Account Number: 3810 Account Title: Transfers of Fixed Assets Intra-NASA Normal Balance: Either Definition: This account reflects the book expense of capital assets transferred
between NASA Centers on a non-reimbursable basis.
Debit Credit T 6005 Transfer of property between
centers.
Contra: 1511, 1521, 1531, 1541, 1550
T 6006 Receipt of property between centers.
Contra: 1511, 1521, 1531, 1541, 1550
T 9004 Closing of property adjustment accounts to invested capital.
Contra: 3730
T 9004 Closing of property adjustment accounts to invested capital.
Contra: 3730
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Account Number: 3812 Account Title: Net Change in Inventory Normal Balance: Either Definition: This account reflects the funded (direct) net change in 1210 and 1220
inventory for the fiscal year. Account must be updated in Post-closing.
Debit Credit T 9004a Closing of property adjustment
accounts to invested capital.
Contra: 3740
T 9004a Closing of property adjustment accounts to invested capital.
Contra: 3740 T 9004b Closing of property adjustment
accounts to invested capital.
Contra: 3730
T 9004b Closing of property adjustment accounts to invested capital.
Contra: 3730
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Account Number: 3815
Account Title: Government Furnished Equipment Normal Balance: Either Definition: This account reflects the value of capital assets transferred from NASA
Centers on a non-reimbursable basis to contractors.
Debit Credit T 9004b Closing of property adjustment
accounts to invested capital.
Contra: 3730
T 6008 Receipt of NF 1018 from contractors for addition of capital assets. (Government furnished equipment)
Contra: 1300, 1611, 1621, 1631, 1641, 1650, 1700, 1960, 1970, 1980
T 6011c Government-held property transferred to contractors.
Contra: 1511, 1521, 1531, 1550
T 9004b Closing of property adjustment accounts to invested capital.
Contra: 3730
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Account Number: 3820
Account Title: Transfers from Contractors Normal Balance: Debit Definition: This account reflects the value of capital assets transferred from
contractors to NASA Centers or another Government agency.
Debit Credit T 6011a NF 1018 transfers in place, to
Center accountability, another NASA Center or another Government agency.
Contra: 1300, 1611, 1621, 1631, 1641, 1650, 1700, 1960, 1970, 1980
T 6011b Property received from contractors for amounts over $100,000.
Contra: 1511, 1521, 1531, 1550
T 9004b Closing of property adjustment accounts to invested capital.
Contra: 3730
T 9004b Closing of property adjustment accounts to invested capital.
Contra: 3730
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Account Number: 3830
Account Title: Retired Property Normal Balance: Debit Definition: This account reflects the value of capital assets that are to be retired
including Heritage Asset write-off and reinstatement.
Debit Credit T 6010a NF 1018 disposal through plant
clearance process for amounts $100,000 and over.
Contra: 1611, 1621, 1631, 1641, 1650
T 9004b Closing of property adjustment accounts to invested capital.
Contra: 3730
T 6027 Disposition of capital assets through casualty or retirement.
Contra: 1511, 1521, 1531, 1541, 1550
T 6030 Record the write-off of Heritage Assets $100,000 and over.
Contra: 1511
T 6031 Reinstatement of Heritage Assets.
Contra: 1511
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Account Number: 3850
Account Title: Property Adjustments – Prior Year Normal Balance: Either Definition: This account reflects the property adjustments related to prior years.
Debit Credit T 9004b Closing of property adjustment
accounts to invested capital.
Contra: 3730
T 9004b Closing of property adjustment accounts to invested capital.
Contra: 3730
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Account Number: 3899 Account Title: Other Prior Period Adjustments Normal Balance: Either Definition: This account reflects the adjustments required for Cumulative Results of
Operation as directed by Headquarters.
Debit Credit T 9002 Closing of Current Year
expenses into Cumulative results of Operations.
Contra: 3740
T 9002 Closing of Current Year expenses into Cumulative results of Operations.
Contra: 3740 T 9008 Closing of trust fund accounts.
Contra: 3280, 5700
T 9008 Closing of trust fund accounts. Contra: 3260, 4140, 4150
NOTE: USE OF THIS ACCOUNT MUST BE APPROVED BY HEADQUARTERS – CODE BFB.
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Account Number: 4110
Account Title: Revenue, Miscellaneous Receipts Normal Balance: Credit Definition: This account reflects revenue from user charges, reimbursables and
other activities that are not reimbursements to appropriations.
Debit Credit T 9005 Closing of miscellaneous
receipts and special fund accounts.
Contra: 2210
T 4000 Establishes billing for miscellaneous receipts.
Contra: 1150, 5900, 5990 T 4019 Record collection of
miscellaneous receipts (803220) without a receivable.
Contra: 5900, 5990, 6210 T 6003 Record accounts receivable
from individual required to pay for lost or damaged property. (803220)
Contra: 1150, 5900, 5990 T 6024 Record transfer of proceeds
from the sale of an asset when the decision is made not to replace the item. (803220)
Contra: 5900, 5990, 6210 T 6026 Sale of miscellaneous goods
for cash. Not used for replacement sales. Collection from sale.
Contra: 5900, 5990, 6210
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Account Number: 4110
Account Title: Revenue, Miscellaneous Receipts Normal Balance: Credit Definition: This account reflects revenue from user charges, reimbursables and
other activities that are not reimbursements to appropriations.
Debit Credit T 8000 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Direct) Reestablish the receivable in the miscellaneous receipts. (803220)
Contra: 1150 T 8001 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. Reestablish accounts receivable in the appropriate miscellaneous receipts if the receivable has already been disbursed. (803220) (Reimbursable)
Contra: 1150
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Account Number: 4120
Account Title: Revenue, Appropriations Normal Balance: Credit Definition: This account reflects revenue from reimbursements to appropriations.
Debit Credit T 1022 De-obligations entered,
expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Reimbursable)
Contra: 1190, 3232, 3250, 3410, 3420, Current Year Expenses account(s), Accounts Payable
T 1018 Obligations and expenses entered with no commitment. (Examples: labor and travel transactions) (Reimbursable)
Contra: 1190, 3232, 3250, 3410, 3420, Current Year Expenses account(s), Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Reimbursable)
Contra: 1110, 1120, 3232, 3250, 3410, 3430, Accounts Payable, Current Year Expenses account(s)
T 1019 Obligations and Expenses entered when commitment is less than obligation. (Reimbursable)
Contra: 1190, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable, Current Years Expenses account(s)
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Reimbursable)
Contra: 1010, 3232, 3250, 3410, 3440, Accounts Payable, Current Year Expenses account(s)
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Reimbursable)
Contra: 1190, 3232, 3240, 3250, 3410, 3420, Accounts Payable, Current Year Expenses account(s)
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Account Number: 4120
Account Title: Revenue, Appropriations Normal Balance: Credit Definition: This account reflects revenue from reimbursements to appropriations.
Debit Credit T 1031 Establishes billings for refunds
due to the Agency as a result of overpayments or other erroneous payments. (Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, Current Year Expenses account(s)
T 1026 Services received - Letter of Credit, 533 Documents. (Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, Current Year Expenses account(s)
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously collected from the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1190, 3210, 3232, 3260, 3410, 3440, 3450, Current Year Expenses account(s)
T 1027 Goods received. (Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, Current Year Expenses account(s)
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Account Number: 4120 Account Title: Revenue, Appropriations Normal Balance: Credit Definition: This account reflects revenue from reimbursements to appropriations.
Debit Credit T 3012 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1110, 1120, 3232, 3260, 3410, 3430, Current Year Expenses account(s)
T 1029 Record late payment penalty. (Reimbursable)
Contra: 1010, 1190, 3232, 3260, 3410, 3420, Current Year Interest Expenses account(s)
T 3013 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and not billed. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, Current Year Expenses account(s)
T 3006 Liquidation of prepayments at time of expensing. (Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, Current Year Expenses account(s)
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Account Number: 4120
Account Title: Revenue, Appropriations Normal Balance: Credit Definition: This account reflects revenue from reimbursements to appropriations.
Debit Credit T 3014 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, and previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3250, 3410, 3440, Current Year Expenses account(s)
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock. Benefiting project to whom inventory was issued: (Reimbursable)
Contra: 1190, 3232, 3260, 3410, 3420
T 3015 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously billed but not collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1110, 1120, 2020, 3232, 3250, 3410, 3430, Current Year Expenses account(s)
T 6025 Record the purchase exchange sale of the new asset through reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3232, 3260, Current Year Expenses account(s)
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Account Number: 4120 Account Title: Revenue, Appropriations Normal Balance: Credit Definition: This account reflects revenue from reimbursements to appropriations.
Debit Credit T 3016 Collection of overdue travel
advance (reimbursable) that was not expended based upon the travel voucher, if previously not billed. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3250, 3410, 3420, Current Year Expenses account(s)
T 8003 Payment of canceled accounts payable - reimbursable. If disbursement greater than canceled obligation, then charge to current year appropriation.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, Current Year Expenses account(s)
T 4011 Write off of accounts receivable. (Reimbursable) Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3230, 3232, 3260, Current Year Expenses account(s)
T 4014 Collection of refunds receivable for expenses incurred in a prior year that create budgetary resources when collected.
Contra: 1010, 1130, 1140, 1190, 3232, 3260, 3410,
T 9006 Closing of accounts to cumulative results of operations (appropriations).
Contra: 3740
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Account Number: 4130
Account Title: Revenue, Special Fund Receipts Normal Balance: Credit Definition: This account reflects revenue from special fund receipts.
Debit Credit T 9005 Closing of miscellaneous
receipts and special fund accounts.
Contra: 2210
T 4004 Establishes billing for interest income from delinquent debt. (801435)
Contra: 1150, 5900, 5990 T 4006 Record interest, penalties and
administrative charges assessed to customer accounts. Interest 801435; Penalties and Administrative 801099
Contra: 1150, 5900, 5990 T 4020 Record collection of fees and
penalties - available receipts (801099) without a receivable.
Contra: 5900, 5990, 6220
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Account Number: 4140 Account Title: Revenue, Interest Earned Normal Balance: Credit Definition: This account reflects interest earned on investments.
Debit Credit T 9008 Closing of trust fund accounts.
Contra: 3720
T 7004 Amortization of premium (discount) on Federal securities or other investments. (Central office only)
Contra: 1066
T 7005 Interest earned of Federal securities or other investments. (Central office only)
Contra: 1015 T 7006 Record sale/maturity of
securities or other investments acquired at discount. (Central office only)
Contra: 1015, 1065, 1066 T 7009 Accrual of interest income.
(Central office only)
Contra: 1160 T 7010 Collection of interest when
part was accrued. (Central office only)
Contra: 1010, 1160
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Account Number: 4150 Account Title: Revenue, Donations Normal Balance: Credit Definition: This account reflects cash donations made to NASA.
Debit Credit T 9008 Closing of trust fund accounts.
Contra: 3720
T 1033 Collection of gifts and donations. (Headquarters accounting use only). If cash donation is received at another center the amount should be posted to the budget clearing account and OPAC to Headquarters (80-00-0001).
Contra: 1017 T 3000 Record cash, gifts and
donations. (Headquarters accounting branch only)
Contra: 1017
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Account Number: 4160 Account Title: Revenues, Donated Property Normal Balance: Credit Definition: This account reflects property donations made to NASA by the public.
Debit Credit T 9005 Closing of miscellaneous
receipts and special fund accounts.
Contra: 2210
T 6029 Receipt of donated assets from the public.
Contra: 1210, 1220, 1511, 1521, 1531, 1541, 1550
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Account Number: 5110
Account Title: R&D Current Year Expenses Normal Balance: Debit Definition: This account reflects Expenses pertaining to the Research and
Development appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment . (Examples: labor and travel transactions) (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Accounts Payable
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Account Number: 5110
Account Title: R&D Current Year Expenses Normal Balance: Debit Definition: This account reflects Expenses pertaining to the Research and
Development appropriation.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, 4120
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, 4120
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, 4120
T 4011 Write off of accounts receivable. (Reimbursable) Reimbursable activity reversed. Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3230, 3232, 3260, 4120
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: 2040, 2050, 2070
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock and stand-by stock.
Contra: 1210, 1220 T 3006 Liquidation of prepayments at
the time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5110
Account Title: R&D Current Year Expenses Normal Balance: Debit Definition: This account reflects Expenses pertaining to the Research and
Development appropriation.
Debit Credit T 4007 Record estimated loss of
accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 5130
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 5130
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
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Account Number: 5110
Account Title: R&D Current Year Expenses Normal Balance: Debit Definition: This account reflects Expenses pertaining to the Research and
Development appropriation.
Debit Credit T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For position financed from sale of asset.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 3230, 3260
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then close to current year appropriation.
Contra: 1010
T 8003 Payment of canceled accounts payable (Reimbursable) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation.
Contra: 1010
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Account Number: 5116 Account Title: R&D Unfunded Expenses for Contingent Liabilities Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
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Account Number: 5120
Account Title: R&D Fixed Assets in Progress Normal Balance: Debit Definition: This account is maintained to accumulate Expenses related to R&D
fixed assets in progress.
Debit Credit T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Expenses incurred will be transferred on a monthly basis.
Contra: 5130
T 6017 Transfer of work in process to capitalize or to recognize expense.
Contra: 1521, 1531, 1541, 1550, 5130, 7610
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Account Number: 5130
Account Title: R&D Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate Expenses on a current basis
related to R&D closings of current year Expenses to R&D fixed assets in progress, whether or not the Expenses are to be expensed or capitalized.
Debit Credit
T 6017 Transfer of work in process to capitalize or to recognize expense.
Contra: 5120
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 5110 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 5110 T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Expenses incurred will be transferred on a monthly basis.
Contra: 5120 T 6028 To record fixed assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5140
Account Title: R&D Work in Process Normal Balance: Debit Definition: This account is maintained to accumulate costs related to R&D Contract
Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 5150
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 5150
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Account Number: 5150
Account Title: R&D Closing of Current Year Expenses to Contract Work in Process Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to R&D closing of current year costs to R&D Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 5140
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 5140
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5160
Account Title: R&D Current Year Changes in Contractor-Held Inventories Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by R&D funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018. Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5170
Account Title: R&D Current Year Changes in Contractor-Held Special Test Equipment Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special test
equipment held by contractors who are R&D funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1970
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1970 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5180
Account Title: R&D Current Year Changes in Contractor-Held Agency Peculiar
Property Normal Balance: Either Definition: This account is maintained to accumulate costs relating to agency
peculiar property held by contractors who are R&D funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1980
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired).
Contra: 1980 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5210
Account Title: C OF F Current Year Expenses Normal Balance: Debit Definition: This account reflects costs pertaining to the Construction of Facilities
appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment (Examples: labor and travel transactions). (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Accounts Payable
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Account Number: 5210
Account Title: C OF F Current Year Expenses Normal Balance: Debit Definition: This account reflects costs pertaining to the Construction of Facilities
appropriation.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, 4120
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, 4120
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, 4120
T 4011 Write off of accounts receivable. (Reimbursable) Reimbursable activity reversed. Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3230, 3232, 3260, 4120
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: 2040, 2050, 2070
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock.
Contra: 1210, 1220 T 3006 Liquidation of prepayments at
the time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5210
Account Title: C OF F Current Year Expenses Normal Balance: Debit Definition: This account reflects costs pertaining to the Construction of Facilities
appropriation.
Debit Credit T 4007 Record estimated loss of
accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 5230
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 5230
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
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Account Number: 5210 Account Title: C OF F Current Year Expenses Normal Balance: Debit Definition: This account reflects costs pertaining to the Construction of Facilities
appropriation.
Debit Credit T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For portion financed from sale of asset. Contra: 1010, 1190, 3232, 3260, 3410, 3420, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 3230, 3260
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to current year appropriation.
Contra: 1010
T 8003 Payment of canceled accounts payable (Reimbursable) if disbursement is greater than canceled obligations, then to the Current Year Appropriation
Contra: 1010
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Account Number: 5216
Account Title: C of F Unfunded Expenses for Contingent Liabilities Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
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Account Number: 5220
Account Title: C of F Fixed Assets in Progress Normal Balance: Debit Definition: This account is maintained to accumulate costs related to Construction
of Facilities capital assets in progress.
Debit Credit T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 5230
T 6017 Capitalize or recognize expense.
Contra: 1521, 1531, 1541, 1550, 5230, 7620
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Account Number: 5230
Account Title: C of F Closings of Current Year costs to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to C of F closings of current year costs to C of F capital assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6017 Capitalize or recognize expense.
Contra: 1521, 1531, 1541, 1550, 5220
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 5210
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 5210 T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 5220 T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
Account Number: 5240
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Account Title: C of F Work in Process Normal Balance: Debit Definition: This account is maintained to accumulate costs related to C of F
Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5250
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5250
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Account Number: 5250 Account Title: C of F Closing of Current Year Expenses to Contract Work in Process Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to C of F closing of current year costs to C of F Contract Work in Process, whether of not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5240
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 5240
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5260
Account Title: C of F Current Year Changes in Contractor-Held Inventories Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by C of F funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5390
Account Title: RPM Current Year Changes in Contractor-Held Special Tooling Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special
tooling held by contractors who are RPM funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1960
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchase/ acquired)
Contra: 1960 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5410
Account Title: SFCDC Current Year Expenses Normal Balance: Debit Definition: This account reflects costs pertaining to the Space Flight Control and
Data Communications appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment (Examples: labor and travel transactions). (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Accounts Payable
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Account Number: 5410 Account Title: SFCDC Current Year Expenses Normal Balance: Debit Definition: This account reflects costs pertaining to the Space Flight Control and
Data Communications appropriation.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, 4120
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, 4120
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, 4120
T 4011 Write off of accounts receivable. (Reimbursable) Reimbursable activity reversed. Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3230, 3232, 3260, 4120
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: 2040, 2050, 2070
T 6014 Transfer of inventory to general ledger accounts based on data for SEMO. Store stock and stand-by stock.
Contra: 1210, 1220
T 3006 Liquidation of prepayments at the time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5410
Account Title: SFCDC Current Year Expenses Normal Balance: Debit Definition: This account reflects costs pertaining to the Space Flight Control and
Data Communications appropriation.
Debit Credit T 4007 Record estimated loss of
accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 5430
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 5430
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
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Account Number: 5410 Account Title: SFCDC Current Year Expenses Normal Balance: Debit Definition: This account reflects costs pertaining to the Space Flight Control and
Data Communications appropriation.
Debit Credit T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, 4120
T 6025
Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 3230, 3260
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation
Contra: 1010
T 8003 Payment of canceled accounts payable (Reimbursable) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation
Contra: 1010
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Account Number: 5416
Account Title: SFCDC Unfunded Expenses for Contingent Liabilities Normal Balance: Debit Definition: This account reflects unfunded costs for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
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Account Number: 5420
Account Title: SFCDC Fixed Assets in Progress Normal Balance: Debit Definition: This account is maintained to accumulate costs related to SFCDC
capital assets in progress.
Debit Credit T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 5430
T 6017 Capitalize or recognize expense.
Contra: 1521, 1531, 1541, 1550, 5430, 7640
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Account Number: 5430
Account Title: SFCDC Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to SFCDC closings of current year costs to SFCDC fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6017 Capitalize or recognize expense.
Contra: 1521, 1531, 1541, 1550, 5420, 7640
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 5410 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 5410 T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 5420 T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
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Account Number: 5430 Account Title: SFCDC Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to SFCDC closings of current year costs to SFCDC fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5440
Account Title: SFCDC Work in Process Normal Balance: Debit Definition: This account is maintained to accumulate costs related to SFCDC
Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5450
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5450
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Account Number: 5450
Account Title: SFCDC Closing of Current Year Expenses to Contract Work in Process Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to SFCDC closing of current year costs to SFCDC Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5440
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5440
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5460
Account Title: SFCDC Current Year Changes in Contractor-Held Inventories Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by SFCDC funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5470
Account Title: SFCDC Current Year Changes in Contractor-Held Special Test
Equipment Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special test
equipment held by contractors who are SFCDC funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1970
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired).
Contra: 1970 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5480
Account Title: SFCDC Current Year Changes in Contractor-Held Agency Peculiar
Property Normal Balance: Either Definition: This account is maintained to accumulate costs relating to agency
peculiar property held by contractors who are SFCDC funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1980
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired).
Contra: 1980 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5490
Account Title: SFCDC Current Year Changes in Contractor-Held Special Tooling Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special
tooling held by contractors who are SFCDC funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1960
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired).
Contra: 1960 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5510
Account Title: OIG Current Year Expenses Normal Balance: Debit Definition: This account reflects Expenses pertaining to the Office of Inspector
General appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment (Examples: labor and travel transactions). (Direct)
Contra: 3230, 3250, Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct)
Contra: 3230, 3250, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct )
Contra: 3230, 3240, 3250, Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct )
Contra: 3230, 3250, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct)
Contra: 3230, 3240, 3250, Accounts Payable
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct)
Contra: 3230, 3250, Accounts Payable
T 1026 Services received - Letter of Credit, 533 Documents. (Direct)
Contra: 2010, 2020
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct)
Contra: 1130, 1140
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Account Number: 5510 Account Title: OIG Current Year Expenses Normal Balance: Debit Definition: This account reflects Expenses pertaining to the Office of Inspector
General appropriation.
Debit Credit T 1027 Goods received. (Direct)
Contra: 2010, 2020, 2030
T 3009 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 3230, 3260 T 3006 Liquidation of prepayments at
the time of expensing. (Direct)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 3010 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1010, 1410, 2020, 3230, 3250
T 4007 Record estimated loss of accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock.
Contra: 1210, 1220
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 5530
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5510
Account Title: OIG Current Year Expenses Normal Balance: Debit Definition: This account reflects Expenses pertaining to the Office of Inspector
General appropriation.
Debit Credit T 6001 Capitalized leases - subsequent
payments made.
Contra: 1010, 2270, 5530
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to the current year appropriation. Contra: 1010
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Account Number: 5516
Account Title: OIG Unfunded Expenses for Contingent Liabilities Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
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Account Number: 5520
Account Title: OIG Fixed Assets in Progress Normal Balance: Debit Definition: This account is maintained to accumulate Expenses related to OIG fixed
assets in progress.
Debit Credit T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Expenses incurred will be transferred on a monthly basis.
Contra: 5530
T 6017 Transfer of work in process to capitalize or to recognize expense.
Contra: 1521, 1531, 1541, 1550, 5530, 7650
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Account Number: 5530
Account Title: OIG Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to OIG closings of current year costs to OIG fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6017 Transfer of work in process to capitalize or to recognize expense.
Contra: 1521, 1531, 1541, 1550, 5520, 7650
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270,5510
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 5510 T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 5520 T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
Account Number: 5540
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Account Title: OIG Work in Process Normal Balance: Debit Definition: This account is maintained to accumulate costs related to OIG Contract
Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5550
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5550
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Account Number: 5550
Account Title: OIG Closing of Current Year Expenses to Contract Work in Process Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to OIG closing of current year costs to OIG Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 5540
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1611, 1621, 1631, 1641, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1700
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 5540
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5560
Account Title: OIG Current Year Changes in Contractor-Held Inventories Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by OIG funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018. Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5570
Account Title: OIG Current Year Changes in Contractor-Held Special Test Equipment Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special test
equipment held by contractors who are OIG funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1970
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1970 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5590
Account Title: OIG Current Year Changes in Contractor-Held Special Tooling Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special
tooling held by contractors who are OIG funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1960
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1960 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 5700
Account Title: Trust Fund Current Year Expenses Normal Balance: Debit Definition: This account is maintained to accumulate the expense of all property
and services procured for the trust funds.
Debit Credit T 7001 Expenses incurred for Trust
funds. Contra: 2010, 2020
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740 T 9008 Closing of trust fund accounts.
Contra: 3720
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Account Number: 5720
Account Title: Financing Resources Transferred In Without Reimbursement Normal Balance: Credit Definition: The amount determined to increase the financing source of a reporting
entity which occurs as a result of an asset being transferred in. The amount of the asset is recorded at book value of the transferring entity.
Debit Credit
T 9004 Closing of property adjustment accounts to invested capital.
Contra: 3730
T 6020 Transfers-in of assets from other Government agencies without reimbursement for amounts $100,000 and over. (Asset is recorded at book value from transferring agency).
Contra: 1210, 1220, 1511, 1521, 1531, 1541, 1550
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Account Number: 5730
Account Title: Financing Resources Transferred Out Without Reimbursement Normal Balance: Debit Definition: The amount determined to increase the financing source of a reporting
entity which occurs as a result of an asset being transferred out. The amount of the asset is recorded at book value of the transfer date.
Debit Credit T 6021 Transfers out of assets to other
Government agencies without reimbursement for amounts $100,000 and over.
Contra: 1511, 1521, 1531, 1541, 1550
T 9004 Closing of property adjustment accounts to invested capital.
Contra: 3730
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Account Number: 5810 Account Title: R&D Interest Expense Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an R&D Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5820
Account Title: C of F Interest Expense Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an C of F Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5840
Account Title: SFCDC Interest Expense Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an SFCDC Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5850
Account Title: OIG Interest Expense Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an OIG Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5860
Account Title: SAT Interest Expense Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an SAT Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5870
Account Title: HSF Interest Expense Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an HSF Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5880
Account Title: MS Interest Expense Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an MS Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5890
Account Title: NAF Interest Expense Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an NAF Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5895 Account Title: HSF Interest Expense FS 52,53 Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an HSF Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5896 Account Title: HSF Interest Expense FS 54,55 Normal Balance: Debit Definition: This account is maintained to reflect the amount of interest paid by
NASA Centers out of an HSF Appropriation for the late payment of amounts owed.
Debit Credit
T 1029 Record late payment penalty. (Direct and Reimbursable)
Contra: 1010, 1190, 3230, 3232, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 5900
Account Title: Other Revenue Normal Balance: Credit Definition: Revenue received but not otherwise classified.
Debit Credit T 4000 Establishes billing for
miscellaneous receipts.
Contra: 1150, 4110, 5990 T 4004 Establishes billing for interest
income from delinquent debt. (801435)
Contra: 1150, 4130, 5990 T 4006 Record interest, penalties and
administrative charges assessed to customer accounts. Interest 801435; Penalties and Administrative 801099
Contra: 1150, 4130, 5990 T 4019 Record collection of
miscellaneous receipts (803220) without a receivable.
Contra: 4110, 5990, 6210 T 4020 Record collection of fees and
penalties - available receipts (801099) without a receivable.
Contra: 4130, 5990, 6220
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Account Number: 5900 Account Title: Other Revenue Normal Balance: Credit Definition: Revenue received but no otherwise classified.
Debit Credit T 6003 Record accounts receivable
from individual required to pay for lost or damaged property. (803220)
Contra: 1150, 4110, 5990 T 6024 Record transfer of proceeds
from the sale of an asset when the decision is made not to replace the item.
Contra: 5990 T 6026 Sale of miscellaneous goods
for cash. Not used for replacement sales. Collection from sale.
Contra: 5990 T 8000 Close appropriation accounts.
Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Direct) Reestablish the receivable in the miscellaneous receipts. (803220)
Contra: 5990
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Account Number: 5990 Account Title: Contra Revenue - Collected for Others Normal Balance: Debit Definition: This account is maintained to reflect the amount of revenue accrued by
NASA Centers when the amounts collected must be deposited to Treasury.
Debit Credit
T 8001 Close appropriation accounts (reimbursable). Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. If the receivable has already been disbursed: re-establish in miscellaneous receipts (803220). Contra: 5990
T 4000 Establishes billing for miscellaneous receipts.
Contra: 1150, 4110, 5900
T 4004 Establishes billing for interest income from delinquent debt. (801435)
Contra: 1150, 4130, 5900
T 4006 Record interest, penalties and administrative charges assessed to customer accounts. Interest 801435; and Penalties and Administrative 801099
Contra: 1150, 4130, 5900
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Account Number: 5990 Account Title: Contra Revenue - Collected for Others Normal Balance: Debit Definition: This account is maintained to reflect the amount of revenue accrued by
NASA Centers when the amounts collected must be deposited to Treasury.
Debit Credit
T 4019 Record collection of miscellaneous receipts (803220) without a receivable.
Contra: 4110, 5900, 6210
T 4020 Record collection of fees and penalties - available receipts (801099) without a receivable.
Contra: 4130, 5900, 6220
T 6003 Record accounts receivable from individual required to pay for lost or damaged property. (803220)
Contra: 1150, 4110, 5900
T 6024 Record transfer of proceeds from the sale of an asset when the decision is made not to replace the item.
Contra: 5900
T 6026 Sale of miscellaneous goods for cash. Not used for replacement sales. Collection from sale.
Contra: 5900
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Account Number: 5990 Account Title: Contra Revenue - Collected for Others Normal Balance: Debit Definition: This account is maintained to reflect the amount of revenue accrued by
NASA Centers when the amounts collected must be deposited to Treasury.
Debit Credit
T 8000 Close appropriation accounts. Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. (Direct) Reestablish the receivable in the miscellaneous receipts. (803220)
Contra: 1150. 4110, 5900
T 8001 Close appropriation accounts (reimbursable). Action is done in pre-closing for all accounts except revenue and expense. Closing of accounts receivable. If the receivable has already been disbursed: re-establish in miscellaneous receipts (803220). Contra: 5900
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Account Number: 6210 Account Title: General Funds Receipts Normal Balance: Debit Definition: This account reflects the amount of miscellaneous receipts deposited in
the U. S. Treasury during the current fiscal year.
Debit Credit T 4015 Collection of miscellaneous
receipt receivables.
Contra: 1150
T 9005
Closing of miscellaneous receipts and special fund accounts.
Contra: 2210 T 4019 Record collection of
miscellaneous receipts (803220) without a receivable.
Contra: 4110, 5900, 5990
T 6004 Record amount received on accounts receivable to replace lost or damaged property. (803220)
Contra: 1150
T 6024 Record transfer of proceed from the sale of an asset when the decision is made not to replace the item (803220).
Contra: 4110
T 6026 Sale of miscellaneous goods for cash. Not used for replacement sales. Collection from sale.
Contra: 4110
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Account Number: 6220 Account Title: Special Fund Receipts Deposited Normal Balance: Debit Definition: This account reflects the amounts of special fund receipts deposited in
the U. S. Treasury during the current fiscal year.
Debit Credit T 4005 Collection of interest income
(801435).
Contra: 1150
T 9005 Closing of miscellaneous receipts and special fund accounts.
Contra: 2210 T 4018 Collection of receivables for
special funds.
Contra: 1150
T 4020 Record collection of fees and penalties - available receipts (801099) without a receivable.
Contra: 4130, 5900, 5990
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Account Number: 6310 Account Title: Uncollectable Receivables Normal Balance: Debit Definition: This account reflects the amount of accounts receivable determined to
be uncollectable and written-off the records during the current fiscal year.
Debit Credit
T 4003 Original check is cashed and written off as uncollectible.
Contra: 1080, 1180, 2280, 3230, 3260
T 9005 Closing of miscellaneous receipts and special fund accounts.
Contra: 2210
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Account Number: 6790 Account Title: Other Expenses Not Requiring Budgetary Resources Normal Balance: Debit Definition: This account reflects other expenses not requiring budgetary resources
Debit Credit T 1037b Depositing of undeposited
collections pertaining to A/R - refunds.
Contra: 7X10
T 1031 Establishes billings for refunds due to the agency as a result of overpayments or other erroneous payments
Contra: 1130, 1140 T 4007 To record the allowance for
loss on accounts receivable.
Contra: 1139, 1149
T 9006 Closing of account to cumulative results of operations Contra: 3260, 4120
T 4013 Collection of refunds reimbursable receivable for expenses incurred in the current year that create budgetary resources when collected Contra: 7X10
T 4014 Collection of refunds receivable for expenses incurred in a prior year that create budgetary resources when collected Contra: 7X10
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Account Number: 7110 Account Title: SAT Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Science, Aeronautics
and Technology appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions) (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Accounts Payable
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Account Number: 7110
Account Title: SAT Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Science, Aeronautics
and Technology appropriation.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, 4120
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, 4120
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, 4120
T 4011 Write off of accounts receivable. (Reimbursable) Reimbursable activity reversed.
Contra: 3230, 3232, 3260, 4120
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: 2040, 2050, 2070
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock.
Contra: 1210, 1220 T 3006 Liquidation of prepayments at
the time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 7110
Account Title: SAT Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Science, Aeronautics
and Technology appropriation.
Debit Credit T 4007 Record estimated loss of
accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7130
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7130
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
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Account Number: 7110
Account Title: SAT Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Science, Aeronautics
and Technology appropriation.
Debit Credit T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1101, 1190, 3232, 3260, 3410, 3420, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 3230, 3260
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to current appropriation.
Contra: 1010
T 8003 Payment of canceled accounts payable (Reimbursable) if disbursement is greater than canceled obligations, then to charge the Current Year Appropriation.
Contra: 1010
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Account Number: 7116
Account Title: SAT Unfunded Expenses for Contingent Liabilities Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501 T 9007 Closing of unfunded expenses
to future funding requirements.
Contra: 3501
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Account Number: 7120 Account Title: SAT Fixed Assets in Progress Normal Balance: Debit Definition: This account is maintained to accumulate expenses related to SAT fixed
assets in progress.
Debit Credit T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Expenses incurred will be transferred on a monthly basis.
Contra: 7130
T 6017 Transfer of work in process to capitalize or to recognize expense.
Contra: 1521, 1531, 1541, 1550, 7130, 7660
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Account Number: 7130
Account Title: SAT Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to SAT closings of current year expenses to SAT fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 6017 Transfer of work in process to
capitalize or to recognize expense.
Contra: 7120
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7110 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7110 T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Expenses incurred will be transferred on a monthly basis.
Contra: 7120 T 6028 To record fixed assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
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Account Number: 7130 Account Title: SAT Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to SAT closings of current year expenses to SAT fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
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Account Number: 7140
Account Title: SAT Work in Process Normal Balance: Debit Definition: This account is maintained to accumulate costs related to SAT Contract
Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7150
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7150
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Account Number: 7150
Account Title: SAT Closing of Current Year Expenses to Contract Work in Process Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to SAT closing of current year costs to SAT Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7140
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7140
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7160
Account Title: SAT Current Year Changes in Contractor-Held Inventories Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by SAT funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018. Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7170
Account Title: SAT Current Year Changes in Contractor-Held Special Test Equipment Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special test
equipment held by contractors who are SAT funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1970
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1970 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7180
Account Title: SAT Current Year Changes in Contractor-Held Agency Peculiar
Property Normal Balance: Either Definition: This account is maintained to accumulate costs relating to agency
peculiar property held by contractors who are SAT funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1980
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1980 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7190 Account Title: SAT Current Year Changes in Contractor-Held Special Tooling Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special
tooling held by contractors who are SAT funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1960
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1960 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7210
Account Title: HSF Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Science, Aeronautics
and Technology appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions) (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Accounts Payable
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Account Number: 7210
Account Title: HSF Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Science, Aeronautics
and Technology appropriation.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, 4120
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, 4120
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, 4120
T 4011 Write off of accounts receivable. (Reimbursable) Reimbursable activity reversed.
Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3232, 3260, 4120
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: 2040, 2050, 2070
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock.
Contra: 1210, 1220 T 3006 Liquidation of prepayments at
the time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
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Account Number: 7210
Account Title: HSF Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Human Space Flight
appropriation.
Debit Credit T 4007 Record estimated loss of
accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7230
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7230
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
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Account Number: 7210
Account Title: HSF Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Human Space Flight
appropriation.
Debit Credit T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 3230, 3260
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation.
Contra: 1010
T 8003 Payment of canceled accounts payable (Reimbursable) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation.
Contra: 1010
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Account Number: 7216
Account Title: HSF Unfunded Expenses for Contingent Liabilities Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501 T 9007 Closing of unfunded expenses
to future funding requirements.
Contra: 3501
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Account Number: 7220
Account Title: HSF Fixed Assets in Progress Normal Balance: Debit Definition: This account is maintained to accumulate costs related to HSF capital
assets in progress.
Debit Credit T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 7230
T 6017 Capitalize or recognize expense.
Contra: 1521, 1531, 1541, 1550, 7230, 7670
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Account Number: 7230
Account Title: HSF Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closings of current year costs to HSF fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 6017 Capitalize or recognize
expenses.
Contra: 7220
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7210 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7210 T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 7220 T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
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Account Number: 7230
Account Title: HSF Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closings of current year costs to HSF fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 9003 Closing of contra expense
accounts to invested capital.
Contra: 3730
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Account Number: 7240
Account Title: HSF Work in Process Normal Balance: Debit Definition: This account is maintained to accumulate costs related to HSF Contract
Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7250
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7250
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Account Number: 7250
Account Title: HSF Closing of Current Year Expenses to Contract Work in Process Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closing of current year costs to HSF Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 7240
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 7240
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7260
Account Title: HSF Current Year Changes in Contractor-Held Inventories Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by HSF funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018. Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7270
Account Title: HSF Current Year Changes in Contractor-Held Special Test Equipment Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special test
equipment held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1970
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1970 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7280
Account Title: HSF Current Year Changes in Contractor-Held Agency Peculiar
Property Normal Balance: Either Definition: This account is maintained to accumulate costs relating to agency
peculiar property held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1980
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1980 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7290
Account Title: HSF Current Year Changes in Contractor-Held Special Tooling Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special
tooling held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1960
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1960 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
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Account Number: 7310
Account Title: MS Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Mission Support
appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions) (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable) Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Accounts Payable
NASA Financial Management Manual
FMM 9220 September 2002
374
Account Number: 7310
Account Title: MS Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Mission Support
appropriation.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, 4120
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, 4120
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, 4120
T 3009 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 3230, 3260
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: 2040, 2050, 2070
T 3010 Collection of overdue travel advance (direct) that was not expended based upon the travel voucher. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1410, 2020, 3230, 3250
NASA Financial Management Manual
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Account Number: 7310
Account Title: MS Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Mission Support
appropriation.
Debit Credit T 3006 Liquidation of prepayments at
the time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 3011 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and if previously collected from the customer. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010,1190, 3232, 3260, 3410, 3440, 4120
T 4007 Record estimated loss of accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 3012 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if billed and not collected. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1110, 1120, 3232, 3260, 3410, 3430, 4120
NASA Financial Management Manual
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Account Number: 7310
Account Title: MS Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Mission Support
appropriation.
Debit Credit T 6000 Capitalized leases - first
payment made.
Contra: 1010, 2020, 2270, 7330
T 3013 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and not billed. If able to record a disbursement at the time an advance payment was processed.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, 4120
T 6001 Capitalized leases - subsequent payments made
Contra: 1010, 2020, 2270, 7330
T 3014 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and if previously collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3250, 3410, 3440, 4120
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 3015 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, if previously billed and not collected. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1110, 1120, 2020, 3232, 3250, 3410, 3430, 4120
NASA Financial Management Manual
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377
Account Number: 7310
Account Title: MS Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Mission Support
appropriation.
Debit Credit T 6018 Adjustment for actual loss of
inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
T 3016 Collection of overdue travel advance (reimbursable) that was not expended based upon the travel voucher, and previously not billed. If unable to record a disbursement at the time an advance payment is processed.
Contra: 1190, 2020, 3232, 3250, 3410, 3420, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, 4120
T 4011 Write off of accounts receivable. (Reimbursable)
Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3230, 3232, 3260, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 3230, 3260
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock.
Contra: 1210, 1220
NASA Financial Management Manual
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Account Number: 7315
Account Title: MS Unfunded Current Year Expenses Normal Balance: Debit Definition: This account reflects unfunded expenses for Workers’ Compensation
bills pertaining to the Mission Support appropriation.
Debit Credit T 8002 Payment of canceled accounts
payable (Direct) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation
Contra: 1010
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740 T 8003
Payment of canceled accounts payable (Reimbursable) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation
Contra: 1010
T 5001 Workers’ compensation bills (two years worth) increases. Central Office entry only.
Contra: 2990
T 5001 Workers’ compensation bills (two years worth) decreases. Central Office entry only.
Contra: 2990 T 5004 Accrue unused annual leave,
comp time and credit hours (annual entry) increase. Based on NPPS report 426 for final paid payroll of the fiscal year.
Contra: 2230, 2235
T 5004 Accrue unused annual leave, comp time and credit hours (annual entry) decrease. Based on NPPS report 426 for final paid payroll of the fiscal year.
Contra: 2230, 2235
NASA Financial Management Manual
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Account Number: 7315 Account Title: MS Unfunded Current Year Expenses Normal Balance: Debit Definition: This account reflects unfunded expenses for Workers’ Compensation
bills pertaining to the Mission Support appropriation.
Debit Credit T 8002 Payment of canceled accounts
payable (Direct) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation
Contra: 1010
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
NASA Financial Management Manual
FMM 9220 September 2002
380
Account Number: 7316 Account Title: MS Unfunded Expenses for Contingent Liabilities Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
NASA Financial Management Manual
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381
Account Number: 7320
Account Title: MS Fixed Assets in Progress Normal Balance: Debit Definition: This account is maintained to accumulate expenses related to MS fixed
assets in progress.
Debit Credit T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Expenses incurred will be transferred on a monthly basis.
Contra: 7330
T 6017 Transfer of work in process to capitalize or to recognize expense.
Contra: 1521, 1531, 1541, 1550, 7330, 7680
NASA Financial Management Manual
FMM 9220 September 2002
382
Account Number: 7330
Account Title: MS Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to MS closings of current year costs to MS fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 6017 Capitalize or recognize
expense. Contra: 7320
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7310 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7310 T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 7320 T 6028 To record fixed assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
NASA Financial Management Manual
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383
Account Number: 7330 Account Title: MS Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to MS closings of current year costs to MS fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 9003 Closing of contra expense
accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
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Account Number: 7340
Account Title: MS Work in Process Normal Balance: Debit Definition: This account is maintained to accumulate costs related to MS Contract
Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7350
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7350
NASA Financial Management Manual
FMM 9220 September 2002
385
Account Number: 7350
Account Title: MS Closing of Current Year Expenses to Contract Work in Process Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to MS closing of current year costs to MS Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7340
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7340
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
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386
Account Number: 7360
Account Title: MS Current Year Changes in Contractor-Held Inventories Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by MS funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018. Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
387
Account Number: 7370
Account Title: MS Current Year Changes in Contractor-Held Special Test Equipment Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special test
equipment held by contractors who are MS funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1970
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1970 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
388
Account Number: 7380
Account Title: MS Current Year Changes in Contractor-Held Agency Peculiar Property Normal Balance: Either Definition: This account is maintained to accumulate costs relating to agency
peculiar property held by contractors who are MS funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1980
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1980 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
389
Account Number: 7390
Account Title: MS Current Year Changes in Contractor-Held Special Tooling Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special
tooling held by contractors who are MS funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1960
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/ acquired)
Contra: 1960 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
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390
Account Number: 7410
Account Title: NAF Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the National Aeronautics
Facility appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions) (Direct)
Contra: 3230, 3250, Accounts Payable
T 1022 De-obligations entered, expensed, unpaid to the contractor. (Direct)
Contra: 3230, 3250, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct)
Contra: 3230, 3240, 3250, Accounts Payable
T 1023 De-obligations entered, expensed, unpaid to contractor and billed to the customer. (Direct)
Contra: 3230, 3250, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct)
Contra: 3230, 3240, 3250, Accounts Payable
T 1024 De-obligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct)
Contra: 3230, 3250, Accounts Payable
T 1026 Services received - Letter of Credit, 533 Documents. (Direct)
Contra: 2010, 2020
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct)
Contra: 1130, 1140
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Account Number: 7410
Account Title: NAF Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Science, Aeronautics
and Technology appropriation.
Debit Credit T 1027 Goods received. (Direct)
Contra: 2010, 2020, 2030
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock.
Contra: 1210, 1220 T 3006 Liquidation of prepayments at
the time of expensing. (Direct)
Contra: 1190, 1420, 1490, 3250, 3260
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740 T 4007 Record estimated loss of
accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7430
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2020, 5890, 7430
NASA Financial Management Manual
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392
Account Number: 7410
Account Title: NAF Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Science, Aeronautics
and Technology appropriation.
Debit Credit T 6015 Issuance of inventory. This
applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation.
Contra: 1010
NASA Financial Management Manual
FMM 9220 September 2002
393
Account Number: 7416
Account Title: NAF Unfunded Expenses for Contingent Liabilities Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501 T 9007 Closing of unfunded expenses
to future funding requirements.
Contra: 3501
NASA Financial Management Manual
FMM 9220 September 2002
394
Account Number: 7420
Account Title: NAF Fixed Assets in Progress Normal Balance: Debit Definition: This account is maintained to accumulate expenses related to NAF fixed
assets in progress.
Debit Credit T 6016 To record identification of
expense as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Expenses incurred will be transferred on a monthly basis.
Contra: 7430
T 6017 Transfer of work in process to capitalize or to recognize expense.
Contra: 1521, 1531, 1541, 1550, 7430, 7690
NASA Financial Management Manual
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395
Account Number: 7430
Account Title: NAF Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to NAF closings of current year costs to NAF fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 6017 Capitalize or recognize
expense Contra: 7420
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7410 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7410 T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 7420 T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
NASA Financial Management Manual
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Account Number: 7430 Account Title: NAF Closings of Current Year Expenses to Fixed Assets in Progress Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to NAF closings of current year costs to NAF fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 9003 Closing of contra expense
accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
397
Account Number: 7440
Account Title: NAF Work in Process Normal Balance: Debit Definition: This account is maintained to accumulate costs related to NAF Contract
Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7450
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7450
NASA Financial Management Manual
FMM 9220 September 2002
398
Account Number: 7450
Account Title: NAF Closing of Current Year Expenses to Contract Work in Process Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to NAF closing of current year costs to NAF Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 7440
T 6007 Receipt of NF 1018 from contractors for addition of assets for amounts over $5,000. (Purchased/ acquired)
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7440
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
399
Account Number: 7460
Account Title: NAF Current Year Changes in Contractor-Held Inventories Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by NAF funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018. Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
400
Account Number: 7510
Account Title: Special Fund Receipts Current Year Expenses Normal Balance: Debit Definition: This account reflects expenses pertaining to the Special Fund Receipts.
Debit Credit T 4008 Record estimated loss of
accounts receivable for special fund and miscellaneous receipts.
Contra: 1159, 2210, 7519
T 9005 Closing of miscellaneous receipts and special fund accounts.
Contra: 2210 T 4009 Record estimated loss of
interest receivable.
Contra: 1158, 2210, 7519
NASA Financial Management Manual
FMM 9220 September 2002
401
Account Number: 7519
Account Title: Contra Revenue, Special Fund Receipts, Current Year Expenses Normal Balance: Credit Definition: This account reflects contra expenses pertaining to the Special Fund
Receipts.
Debit Credit T 9005 Closing of miscellaneous
receipts and special fund accounts.
Contra: 2210
T 4008 Record estimated loss of accounts receivable for special fund and miscellaneous receipts.
Contra: 1159, 2210, 7510 T 4009 Record estimated loss of
interest receivable.
Contra: 1158, 2210, 7510
NASA Financial Management Manual
FMM 9220 September 2002
402
Account Number: 7600 Account Title: Changes in actuarial liability Normal Balance: Either Definition: This account reflects the amount of increase or decrease in actuarial
liability and is charged to the current one year Mission Support appropriation.
Debit Credit T 5001 Change in actuarial liability
increases. Central Office entry only.
Contra: 2690
T 5001 Change in actuarial liability decreases. Central Office entry only.
Contra: 2690 T 9007 Closing of unfunded expenses
to future funding requirements. Contra: 3501
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
NASA Financial Management Manual
FMM 9220 September 2002
403
Account Number: 7620
Account Title: C of F Prior Year WIP Expenses Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the
Construction of Facilities appropriation.
Debit Credit T 6017 Capitalize or recognize
expense.
Contra: 5220
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
404
Account Number: 7640
Account Title: SFCDC Prior Year WIP Expenses Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the Space
Flight Control and Data Communications appropriation.
Debit Credit T 6017 Capitalize or recognize
expense.
Contra: 5420
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
405
Account Number: 7650
Account Title: OIG Prior Year WIP Expenses Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the Office of
Inspector General appropriation.
Debit Credit T 6017 Capitalize or recognize
expense.
Contra: 5520
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
406
Account Number: 7660
Account Title: SAT Prior Year WIP Expenses Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the Science
and Aeronautics Technology appropriation.
Debit Credit T 6017 Capitalize or recognize
expense.
Contra: 7120
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
407
Account Number: 7670
Account Title: HSF Prior Year WIP Expenses Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the Human
Space Flight appropriation.
Debit Credit T 6017 Capitalize or to recognize
expense.
Contra: 7220
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
408
Account Number: 7680
Account Title: MS Prior Year WIP Expenses Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the Mission
Support appropriation.
Debit Credit T 6017 Capitalize or recognize
expense.
Contra: 7320
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
409
Account Number: 7690
Account Title: NAF Prior Year WIP Expenses Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the National
Aeronautics Facility appropriation.
Debit Credit T 6017 Capitalize or recognize
expense.
Contra: 7420
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
410
Account Number: 7695 Account Title: HSF Prior Year WIP Expenses FS 52,53 Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the Human
Space Flight appropriation.
Debit Credit T 6017 Capitalize or to recognize
expense.
Contra: 7820
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
411
Account Number: 7696 Account Title: HSF Prior Year WIP Expenses FS 54,55 Normal Balance: Either Definition: This account reflects the amount of prior year expenses for the Human
Space Flight appropriation.
Debit Credit T 6017 Capitalize or to recognize
expense
Contra: 7920
T 6028a To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541,1550
T 9003 Closing of current year, interest and prior year expenses
Contra: 3730
T 9003 Closing of current year, interest and prior year expenses
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
412
Account Number: 7810 Account Title: HSF Current Year Expenses FS 52,53 Normal Balance: Debit Definition: This account reflects expenses pertaining to the Human Space Flight
appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions) (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1022 Deobligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1023 Deobligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1024 Deobligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Accounts Payable
NASA Financial Management Manual
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Account Number: 7810 Account Title: HSF Current Year Expenses FS 52,53 Normal Balance: Debit Definition: This account reflects expenses pertaining to the Human Space Flight
appropriation.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents, (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, 4120
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, 4120
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, 4120
T 4011 Write-off of accounts receivable. (Reimbursable) Reimbursable activity reversed.
Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3232, 3260, 4120
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: 2040, 2050, 2070
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock.
Contra: 1210, 1220 T 3006 Liquidation of prepayments at
the time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
NASA Financial Management Manual
FMM 9220 September 2002
414
Account Number: 7810 Account Title: HSF Current Year Expenses FS 52,53 Normal Balance: Debit Definition: This account reflects expenses pertaining to the Human Space Flight
appropriation.
Debit Credit T 4007 Record estimated loss of
accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6000 Capitalized leases - first payments made
Contra: 1010, 2270, 7830
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7830
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
NASA Financial Management Manual
FMM 9220 September 2002
415
Account Number: 7810 Account Title: HSF Current Year Expenses FS 52,53 Normal Balance: Debit Definition: This account reflects expenses pertaining to the Human Space Flight
appropriation.
Debit Credit T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion not covered from proceeds of sale.
Contra: 1010, 3230, 3260
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation.
Contra: 1010
T8003 Payment of canceled accounts payable (Reimbursable) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation.
Contra: 1010
Account Number: 7816
NASA Financial Management Manual
FMM 9220 September 2002
416
Account Title: HSF Unfunded Expenses for Contingent Liabilities FS 52,53 Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities (Central Office use only).
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
NASA Financial Management Manual
FMM 9220 September 2002
417
Account Number: 7820 Account Title: HSF Fixed Assets in Progress FS 52,53 Normal Balance: Debit Definition: This account is maintained to accumulate costs related to HSF capital
asset in progress.
Debit Credit T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a captial asset project. Costs incurred will be transferred on a monthly basis.
Contra: 7830
T 6017 Capitalize or recognize expense.
Contra: 1521, 1531, 1541, 1550, 7695, 7830
NASA Financial Management Manual
FMM 9220 September 2002
418
Account Number: 7830 Account Title: HSF Closings of Current Year Expenses to Fixed Assets in Progress FS
52,53 Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closings of current year costs to HSF fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6017 Capitalize or recognize expenses.
Contra: 7820
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7810
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7810
T 6016 To record identification of costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 7820 T 6028 To record capital assets not
previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
NASA Financial Management Manual
FMM 9220 September 2002
419
Account Number: 7830 Account Title: HSF Closings of Current Year Expenses to Fixed Assets in Progress FS
52,53 Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closings of current year costs to HSF fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 9003 Closing of contra expense
accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
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420
Account Number: 7840 Account Title: HSF Work in Process FS 52,53 Normal Balance: Debit Definition: This account is maintained to accumulate costs related to HSF Contract
Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7850
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7850
NASA Financial Management Manual
FMM 9220 September 2002
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Account Number: 7850 Account Title: HSF Closing of Current Year Expenses to Contract Work in Process FS
52,53 Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closing of current year costs to HSF Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 7840
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/acquired)
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from the NF 1018
Contra: 7840
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
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422
Account Number: 7860 Account Title: HSF Current Year Changes in Contractor-Held Inventories GS 52,53 Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by HSF funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
423
Account Number: 7870 Account Title: HSF Current Year Changes in Contractor-Held Special Test Equipment
FS 52,53 Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special test
equipment held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1970
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/acquired)
Contra: 1970 T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
424
Account Number: 7880 Account Title: HSF Current Year Changes in Contractor-Held Agency-Peculiar
Property FS 52,53 Normal Balance: Either Definition: This account is maintained to accumulate costs relating to agency-
peculiar property held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1980
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/acquired)
Contra: 1980
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
425
Account Number: 7890 Account Title: HSF Current Year Changes in Contractor-Held Special Tooling FS
52,53 Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special
tooling held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1960
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/acquired)
Contra: 1960
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
426
Account Number: 7910 Account Title: HSF Current Year Expenses FS 54,55 Normal Balance: Debit Definition: This account reflects expenses pertaining to the HSF appropriation.
Debit Credit T 1018 Obligations and expenses
entered with no commitment. (Examples: labor and travel transactions) (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1022 Deobligations entered, expensed, unpaid to the contractor and unbilled to the reimbursable customer. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3250, 3410, 3420, 4120, Accounts Payable
T 1019 Obligations and expenses entered when commitment is less than obligation. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1023 Deobligations entered, expensed, unpaid to contractor and billed to the reimbursable customer. (Direct and Reimbursable)
Contra: 1110, 1120, 3230, 3232, 3250, 3410, 3430, 4120, Accounts Payable
T 1020 Obligations and expenses entered when commitment is greater than obligation and commitment is reduced to zero. (Direct and Reimbursable)
Contra: 1190, 3230, 3232, 3240, 3250, 3410, 3420, 4120, Accounts Payable
T 1024 Deobligations processed where the obligation has been expensed but not paid to the contractor and in the case of reimbursable activity also billed and collected from the customer. (Direct and Reimbursable)
Contra: 1010, 3230, 3232, 3250, 3410, 3440, 4120, Accounts Payable
NASA Financial Management Manual
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Account Number: 7910
Account Title: HSF Current Year Expenses FS 54,55 Normal Balance: Debit Definition: This account reflects expenses pertaining to the HSF appropriation.
Debit Credit T 1026 Services received - Letter of
Credit, 533 Documents. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 3410, 3420, 4120
T 1031 Establishes billings for refunds due to the Agency as a result of overpayments or other erroneous payments. (Direct and Reimbursable)
Contra: 1130, 1140, 1190, 3410, 3420, 4120
T 1027 Goods received. (Direct and Reimbursable)
Contra: 1190, 2010, 2020, 2030, 3410, 3420, 4120
T 4011 Write-off accounts receivable. (Reimbursable) Reimbursable activity reversed.
Contra: 1110, 1119, 1120, 1129, 1130, 1139, 1140, 1149, 3232, 3260, 4120
T 1028 Record goods received for inventory carrier accounts 993, 994 or 998.
Contra: 2040, 2050, 2070
T 6014 Transfer of inventory to general ledger accounts based on data from SEMO. Store stock or stand-by stock.
Contra: 1210, 1220 T 3006 Liquidation of prepayments at
the time of expensing. (Direct and Reimbursable)
Contra: 1190, 1420, 1490, 3250, 3260, 3410, 3420, 4120
T 9002 Closing of current year, interest and prior year expenses.
Contra: 3740
NASA Financial Management Manual
FMM 9220 September 2002
428
Account Number: 7910 Account Title: HSF Current Year Expenses FS 54,55 Normal Balance: Debit Definition: This account reflects expenses pertaining to the HSF appropriation.
Debit Credit T 4007 Record estimated loss of
accounts receivable, related to appropriations. Also, cover anticipated reimbursable loss with appropriated funds.
Contra: 1119, 1129, 1139, 1149
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7930
T 6001 Capitalized leases - subsequent payments made
Contra: 1010, 2270, 7930
T 6015 Issuance of inventory. This applies only to store stock and stand-by stock.
Contra: 1210, 1220
T 6018 Adjustment for actual loss of inventory casualty and retirement - store stock and stand-by stock.
Contra: 1210, 1220
NASA Financial Management Manual
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Account Number: 7910 Account Title: HSF Current Year Expenses FS 54,55 Normal Balance: Debit Definition: This account reflects expenses pertaining to the HSF appropriation.
Debit Credit T 6025 Record the exchange sale
purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 1190, 3232, 3260, 3410, 3420, 4120
T 6025 Record the exchange sale purchase of the new asset using reimbursable procedures. For portion financed from sale of asset.
Contra: 1010, 3230, 3260
T 8002 Payment of canceled accounts payable (Direct) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation.
Contra: 1010
T 8003 Payment of canceled accounts payable (Reimbursable) if disbursement is greater than canceled obligations, then charge to the Current Year Appropriation.
Contra: 1010
NASA Financial Management Manual
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Account Number: 7916
Account Title: HSF Unfunded Expenses for Contingent Liabilities FS 54,55 Normal Balance: Debit Definition: This account reflects unfunded expenses for contingent liabilities.
Debit Credit T 1032 Record probable contingent
liabilities. (Central Office use only)
Contra: 2920
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
T 9007 Closing of unfunded expenses to future funding requirements.
Contra: 3501
NASA Financial Management Manual
FMM 9220 September 2002
431
Account Number: 7920 Account Title: HSF Fixed Assets in Progress FS 54,55 Normal Balance: Debit Definition: This account is maintained to accumulate costs related to HSF capital
assets in progress
Debit Credit T 6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 7930
T 6017 Capitalize or recognize expense.
Contra: 1521, 1531, 1541, 1550, 7697, 7930
NASA Financial Management Manual
FMM 9220 September 2002
432
Account Number: 7930 Account Title: HSF Closing of Current Year Expenses to Fixed Assets in Progress FS
54,55 Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closings of current year costs to HSF fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6017 Capitalize or recognize expenses.
Contra: 7920
T 6000 Capitalized leases - first payment made.
Contra: 1010, 2270, 7910
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 6001 Capitalized leases - subsequent payments made.
Contra: 1010, 2270, 7910 T6016 To record identification of
costs as Federal held real or personal property in progress based on procurement instrument identified as funding a capital asset project. Costs incurred will be transferred on a monthly basis.
Contra: 1511, 1521, 1531, 1541, 1550
T 6028 To record capital assets not previously recorded as work in progress.
Contra: 1511, 1521, 1531, 1541, 1550
NASA Financial Management Manual
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Account Number: 7930 Account Title: HASF Closings of Current Year Expenses to Fixed Assets in Progress
FS 54,55 Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closings of current year costs to HSF fixed assets in progress, whether or not the costs are to be expensed or capitalized.
Debit Credit T 9003 Closing of contra expense
accounts to invested capital. Contra: 3730
NASA Financial Management Manual
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434
Account Number: 7940 Account Title: HSF Work in Process FS 54,55 Normal Balance: Debit Definition: This account is maintained to accumulate costs related to HSF Contract
Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7950
T 6009 Record net change in Work in Process from NF 1018.
Contra: 7950
NASA Financial Management Manual
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435
Account Number: 7950 Account Title: HSF Closing of Current Year Expenses to Contract Work in Process FS
54,55 Normal Balance: Credit Definition: This account is maintained to accumulate costs on a current basis
related to HSF closing of current year costs to HSF Contract Work in Process, whether or not the costs are to be expensed or capitalized.
Debit Credit
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 7940
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/acquired)
Contra: 1161, 1621, 1631, 1641, 1650, 1700
T 6010 Receipt of NF 1018 from contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1611, 1621, 1631, 1641, 1650, 1700
T 6009 Record net change in Work in Process from the NF 1018.
Contra: 7940
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
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Account Number: 7960 Account Title: HSF Current Year Changes in Contractor-Held Inventories FS 54,55 Normal Balance: Either Definition: This account is maintained to record the amount of current year changes
in inventories held by HSF funded contractors.
Debit Credit T 6009a Record net change in
Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 6009a Record net change in Inventories, Government-Owned/Contractor-Held from the NF 1018.
Contra: 1300
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
437
Account Number: 7970 Account Title: HSF Current Year Changes in Contractor-Held Special Test Equipment
FS 54,55 Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special test
equipment held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1970
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/acquired)
Contra: 1970
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
438
Account Number: 7980 Account Title: HSF Current Year Changes in Contractor-Held Agency Peculiar
Property FS 54,55 Normal Balance: Either Definition: This account is maintained to accumulate costs relating to agency
peculiar property held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1980
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchased/acquired)
Contra: 1980 T 9003 Closing of contra expense
accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
FMM 9220 September 2002
439
Account Number: 7990 Account Title: HSF Current Year Changes in Contractor-Held Special Tooling FS
54,55 Normal Balance: Either Definition: This account is maintained to accumulate costs relating to special
tooling held by contractors who are HSF funded.
Debit Credit T 6010 Receipt of NF 1018 from
contractors for deletion in capital assets adjusted, lost, damaged, destroyed, disposed or returned for credit.
Contra: 1960
T 6007 Receipt of NF 1018 from contractors for addition of capital assets. (Purchase/acquired)
Contra: 1960
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
T 9003 Closing of contra expense accounts to invested capital.
Contra: 3730
NASA Financial Management Manual
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9221-10 Partner Codes
NASA Partner Code
Treasury FAST Code
Name
A0 00 Unknown A1 03 Library of Congress A2 04 Government Printing Office A3 05 General Accounting Office A4 08 Congressional Budget Office A5 09 Other Legislative Branches A6 10 The Judiciary A7 11 Executive Office of the President A8 12 Department of Agriculture A9 13 Department of Commerce B1 14 Department of Interior B2 15 Department of Justice B3 16 Department of Labor B4 17 Department of Navy B5 18 United States Postal Service B6 19 Department of State B7 20 Department of the Treasury B8 21 Department of the Army B9 22 Resolution Trust Corporation C1 23 United States Tax Court C2 24 Office of Personnel Management C3 25 National Credit Union Administration C4 26 Federal Retirement Thrift Investment Board C5 27 Federal Communications Commission C6 28 Social Security Commission C7 29 Federal Trade Commission C8 31 U.S. Nuclear Regulatory Commission C9 33 Smithsonian Institution D1 34 International Trade Commission D2 36 Department of Veterans Affairs D3 41 Merit Systems Protection Board D4 42 Pennsylvania Avenue Development Corporation D5 45 U.S. Equal Employment Opportunity Commission D6 46 Appalachian Regional Commission D7 47 General Services Administration D8 60 Railroad Retirement Board D9 61 Consumer Product Safety Commission E1 62 Office of Special Counsel E2 63 National Labor Relations Board E3 64 Tennessee Valley Authority
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NASA Partner Code
Treasury FAST Code
Name
E4 65 Federal Maritime Commission E5 67 United States Information Agency E6 68 Environmental Protection Agency E7 69 Department of Transportation E8 71 Oversees Private Investment Corporation E9 72 Agency for International Development F1 73 Small Business Administration F2 74 American Battle Monuments Commission F3 75 Department of Health and Human Services F4 76 Independent Agencies F5 78 Farm Credit F6 83 Export-Import Bank of the United States F7 84 Armed Forces Retirement Home F8 86 Department of Housing and Urban Development F9 88 National Archives and Records Administration G1 89 Department of Energy G2 90 Selective Service System G3 91 Department of Education G4 93 Federal Mediation and Conciliation Service G5 94 Arms Control and Disarmament Agency G6 95 Independent Agencies G7 96 U.S. Army Corps of Engineers G8 97 Office of Secretary of Defense - Defense Agencies H1 48 Independent Agencies H2 49 National Science Foundation H3 50 Securities and Exchange Commission H4 51 Federal Deposit Insurance Corporation H5 54 Federal Labor Relations Authority H6 55 Advisory Commission on Intergovernmental Relations H7 56 Central Intelligence Agency H8 57 Department of the Air Force H9 58 Federal Emergency Management Agency I1 59 National Foundation on the Arts and the Humanities
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